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

Carmen Pilar Marti-Ballester, Soledad Moya-Gutierrez, Diego Prior-Jimenez

Producció científica: Capítol de llibreContribució a congrés/conferènciaAvaluat per experts

Resum

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.

Idioma originalAnglès
Títol de la publicacióCSEDU 2009 - Proceedings of the 1st International Conference on Computer Supported Education
Pàgines187-192
Nombre de pàgines6
Estat de la publicacióPublicada - 2009
Publicat externament
Esdeveniment1st International Conference on Computer Supported Education, CSEDU 2009 - Lisboa, Portugal
Durada: 23 de març 200926 de març 2009

Sèrie de publicacions

NomCSEDU 2009 - Proceedings of the 1st International Conference on Computer Supported Education
Volum1

Conferència

Conferència1st International Conference on Computer Supported Education, CSEDU 2009
País/TerritoriPortugal
CiutatLisboa
Període23/03/0926/03/09

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