What question did this study set out to answer?

The central aim is to analyze social accounting practices and their integration into corporate financial reporting and education.

March 18, 2026

Report of the Committee on Accounting for Social Performance.

Key Points

The central aim is to analyze social accounting practices and their integration into corporate financial reporting and education.
Analysis of corporate social accounting practices in the U.S.
Investigation of corporate charitable contributions.
Exploration of the role of social accounting in accounting education.
Identified the current state of social accounting in 1975.
Revealed concerns over the effectiveness of reporting corporate social performance.
Highlighted the need for improved integration of social accounting in educational curricula.

Abstract

Abstract Discusses the report of the Committee on Accounting for Social Performance of the American Accounting Association which explored the state of social accounting in the United States in 1975. Analysis of the practices in accounting and the reporting of corporate social performance; Investigation of corporate charitable contributions; Issues concerning the place of social accounting in accounting education.

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Report of the Committee on Accounting for Social Performance.

Key Points

Abstract

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