Learning about social accounting in the knowledge society: A wiki-Webquest

This paper examines how new communication and collaboration technologies can influence university students learning process for the area of accounting and specifically for social accounting. Students should be able to know and understand that companies' reports must provide not only financial but also social information as a necessary complement to the first. Analysts are taking into consideration social issues when valuing companies and corporate governance, human rights or environmental behaviours have become key factors for investment decisions. In a general way, social accounting may be defined as the framework which allows businesses to account for their impact on society. For the Institute of Social and Ethical Accountability (1999), the terms social and ethical are taken together to refer to the organisational and behavioural systems within the organisation, and their direct and indirect impact on organisational activities with the stakeholders.