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

Carmen Pilar Marti-Ballester, S. Moya, Diego Prior-Jimenez

Producción científica: Capítulo del libroContribución a congreso/conferenciarevisión exhaustiva

Resumen

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 originalInglés
Título de la publicación alojadaCSEDU 2009 - Proceedings of the 1st International Conference on Computer Supported Education
Páginas187-192
Número de páginas6
EstadoPublicada - 2009
Publicado de forma externa
Evento1st International Conference on Computer Supported Education, CSEDU 2009 - Lisboa, Portugal
Duración: 23 mar 200926 mar 2009

Serie de la publicación

NombreCSEDU 2009 - Proceedings of the 1st International Conference on Computer Supported Education
Volumen1

Conferencia

Conferencia1st International Conference on Computer Supported Education, CSEDU 2009
País/TerritorioPortugal
CiudadLisboa
Período23/03/0926/03/09

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