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March 18, 2026The Accounting Review

Accounting and the Evaluating of Social Programs: A Reply.

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Authors

ESE. L. SobelMFM. E. FrancisUniversity of North Carolina at Chapel Hill

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Implication

This reply addresses misconceptions in accounting roles for evaluating social programs, suggesting improvements.

Key Points

  • The article aims to clarify the concept of social accounting and its role in evaluating social programs.
  • Response to criticisms of previous work on social accounting.
  • Analysis of misunderstandings in accounting literature.
  • Citing a U.S. General Accounting Office report.
  • Affirmation that accountants misinterpret their role in social program evaluation.
  • Evidence that accountants lack necessary training for nonfinancial evaluations.
  • Acknowledgment of the negative impact of conceptual misunderstandings on suggestions for accountants.

Cite This Study

Sobel et al. (1974) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4d38https://doi.org/10.2308/tar-4492090
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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 Evaluation of Social Programs: A Critical Comment.1973
  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. 5Empirical Evidence- A Reply.1970