期刊名称：Journal of Economics and Sustainable Development
印刷版ISSN：2222-2855
电子版ISSN：2222-2855
出版年度：2014
卷号：5
期号：6
页码：35-44
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study evaluates Corporate Social Accounting and Enhancement of Information Disclosure among selected some quoted firms in Nigeria. Questionnaires were administered to randomly selected respondents made up of accountants of management cadre from the selected firms. The data collated from respondents were analysed and tested using One-Way ANOVA and Chi-square statistical tools. The study among other things revealed that the inclusion of corporate accounting reports as an additional but distinct report in the annual statements will significantly enhance information disclosure to stakeholders. The study also found out that most companies in Nigeria presently disclose social accounting information in their annual reports via the Directors’ Report, Chairman’s Statement and Notes to the Accounts while these report are shown with very short/scanty qualitative information. This paper therefore recommends among others that companies should consider social accounting reports imperative and make it a distinct but an integral part of the financial statements to be presented annually; suitable accounting framework should be propounded by relevant accounting bodies to guide and steamline the reportage on social accounting information by corporate organisations while the government should put in place the neccessary legislations to compel organisations to disclose social accounting information in Nigeria.
关键词：corporate social accounting; social accounting; social costs; social performance; financial statements.
