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March 18, 2026The Accounting Review

The Teaching of Social Accounting: A Research Planning Paper.

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Authors

MMMary E. MurphyUniversity of Wisconsin–Madison

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Implication

This planning paper explores integrating social accounting with economics, suggesting improved definitions and principles for clarity.

Key Points

  • This paper aims to examine the integration of social accounting with economics, seeking to enhance clarity and uniformity in definitions.
  • Analysis of existing literature on social accounting and economics.
  • Discussion of technical issues in depreciation policy and inventory valuation.
  • Evaluation of the current state of teaching methods in accounting relative to economics.
  • Identified the need for clearer definitions in both accounting and economics.
  • Highlighted a lack of effort in correlating social accounting with economic principles.
  • Emphasized the importance of uniform accounting principles for practical utility.

Cite This Study

Mary E. Murphy (1957) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a4a4ahttps://doi.org/10.2308/tar-7060845
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