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Social Responsibility Accounting:
Social responsibility accounting is a modern phase in the development of accounting and owes its birth to rising social awareness that has been mainly noticeable over the last two decades or accordingly. Social responsibility accounting widens the scope of accounting through considering the social results of business decisions; additionally to the economic consequences. Numerous social scientists, social workers and statesmen in the whole world have been drawing the attention of their the people and governments in their countries to the dangers posed to ecology and environment through the unbridled industrial development. The task of business in society is increasingly coming in greater scrutiny. A management is being held responsible not merely for efficient ways of business as illustrated in profitability, although also for what this contributes to social fine being and progress. There is a growing feeling as the ideas of growth and profit like measured in traditional income statements and balance sheets are as well narrow to reflect the social duty aspects of a business.
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