%0 Journal Article
%T Social accounting ¨Cfactor for developing the enterprise¡¯s internal and external environment
%A Ungureanu
%A M.
%J Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences
%D 2012
%I Transilvania University Press
%X Social responsibility represents a strategic approach that allows an economic entity to anticipate and solve its problems with third parties, for long-term successful projects. Thus, reputation becomes an invaluable asset which, although intangible, should be used with caution. This paper aims to analyze the role of the traditional accounting system, reflecting the impact of economic activities on the social environment in which they operate. It also makes reference to the opportunity to implement the concept of social accounting into enterprise practice, mainly by analyzing social policies¡¯ costs and benefits.
%K Social accounting
%K SA8000
%K Social balance sheet
%K Performance
%U http://webbut.unitbv.ro/Bulletin/Series%20V/BULETIN%20V%20PDF/29%20ungureanu.pdf