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March 18, 2026The Accounting Review

Accounting and the Evaluation of Social Programs: A Critical Comment.

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Authors

MFM. E. FrancisWorld Health Organization Regional Office for South-East Asia

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Implication

The article discusses how accountants enhance social program evaluation, indicating their responsibilities.

Key Points

  • The article examines how accountants contribute to social accounting and the evaluation of social programs.
  • Review of accounting literature
  • Analysis of social accounting practices
  • Discussion of evaluative procedures in resource allocation
  • Accountants can improve the evaluation processes of social programs
  • Social accounting functions include performance assessment and control mechanisms
  • Effective resource allocation can enhance social well-being based on evaluations

Cite This Study

M. E. Francis (1973) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a40f1https://doi.org/10.2308/tar-4497574
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Accounting and the Evaluation of Social Programs: A Comment.1974
  2. 2Accounting and the Evaluating of Social Programs: A Reply.1974
  3. 3Committee on Measures of Effectiveness for Social Programs.1972
  4. 4Report of the Committee on the Measurement of Social Costs: American Accounting Association.1974
  5. 5REPORT OF THE COMMITTEE ON ACCOUNTING FOR SOCIAL PERFORMANCE.1976 · 1 citations