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Social accounting in company annual reports within the framework of a socialistic pattern of industrial development is discussed. A public sector company (Steel Authority of India Limited) is examined with regard to the type, form, and content of social financial disclosures. Students are asked several questions about social accounting in India and in general. This case can be used in an Accounting Theory, Issues, or International course at the undergraduate or graduate level.
Hegde et al. (1997) studied this question.