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The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution under Constitution of India/Part V Chapter V/Sub-part 7B/Article 148, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government.
European Journal of Disability Research, 3(3): pp233–244; McDaid, D, Raja S, Knapp M. (2008) Barriers in the Mind: Promoting an Economic Case for Mental Health in Low and Middle-Income Countries. World Psychiatry, 7(2) Raja S, Mannarath S, Sagar T. India: Integrated Primary Care for Mental Health in the Thiruvananthapuram District, Kerala ...
The first complete internal model for social accounting and audit, 1981, was designed for social enterprises to help plan and measure their social, environmental and financial progress towards achieving their planned objectives. [8] Organizations are seen to benefit from implementing social accounting practices in a number of ways, e.g.: [9] [10]
To conduct the actual social audit, the volunteers among the NREGA beneficiaries are selected from 'gram sabhas' or village assemblies by DRPs. [25] An application under the RTI to access relevant official documents is the first step of the social audit. Then the management personnel of the social audit verify these official records by ...
"Social auditing" Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. [1]Social accounting and audit uses quantitative analysis of planned and actual measurement, ratio analysis for comparing trends over time, and qualitative analysis of constant comparison using ‘coding’ and ‘categorizing’ so that responses can be made and measured.
Prem Lal Joshi (born 1952) is an Indian educationalist, scholar, author and writer for over four decades and has worked in several countries. [1] He has worked as a Professor of Accounting (2013-19) at the Multimedia University, Cyberjaya, Malaysia.
It was given statutory recognition by the Government of India Act, 1919, and further strengthened by the Government of India Act, 1935. [8]: 51 After India gained independence and the Constitution came into force, the Auditor General was re-designated as the Comptroller & Auditor General of India. In 1971, the CAG's (Duties, Powers and ...
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...