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"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.
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 ...
Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance. In 1981, Freer Spreckley first articulated the triple bottom line framework in a publication called Social Audit - A Management Tool for Co-operative Working. [8]
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 ...
Over the last decade, they have been joined by most subscription journals, however publisher policies are often vague or ill-defined. [1] In general, most publishers that permit preprints require that: the authors disclose the existence of the preprint at submission (e.g. in the cover letter)
Clinical peer review, also known as medical peer review is the process by which health care professionals, including those in nursing and pharmacy, evaluate each other's clinical performance. [1] [2] A discipline-specific process may be referenced accordingly (e.g., physician peer review, nursing peer review).
Social research aims to find social patterns of regularity in social life and usually deals with social groups (aggregates of individuals), not individuals themselves (although science of psychology is an exception here). Research can also be divided into pure research and applied research. Pure research has no application on real life, whereas ...