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Social Accounting & Reporting practices:A Literature Review on Determinants and Impact


Affiliations
1 Department of Commerce, Delhi School of Economics, University of Delhi, India
 

The present paper is a literature review on determinants and impact of social Accounting & reporting practices. The studies for reviewing are selected from published research in various national and international journals for analysis and these are categorized into two broad groups namely Determinants and Impact of Social accounting and practices. The present review of the literature shall help find further researchable dimensions, and acquaint with methodologies as well as statistical techniques for conducting research in this chosen area. The first section discusses literature narrating the general background and the purpose of the present review of literature. The second section deals with determinants of social accounting and reporting practices selected in various studies. Third Section is a review of analyses on the impacts of social accounting and reporting practices on profitability as well as on Investment decisions. In the fourth section, the findings of the various studies are analysed for assessment of what have been done till now and what further research can be done in the area, The last section attempts to find research gaps, and enumerates the scope of further research.

Keywords

Social Accounting, Reporting Practices, Content Analysis, Determinants, Investment Decisions, Disclosures.
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  • Social Accounting & Reporting practices:A Literature Review on Determinants and Impact

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Authors

Chanpreet Kaur
Department of Commerce, Delhi School of Economics, University of Delhi, India
Ritu Sapra
Department of Commerce, Delhi School of Economics, University of Delhi, India

Abstract


The present paper is a literature review on determinants and impact of social Accounting & reporting practices. The studies for reviewing are selected from published research in various national and international journals for analysis and these are categorized into two broad groups namely Determinants and Impact of Social accounting and practices. The present review of the literature shall help find further researchable dimensions, and acquaint with methodologies as well as statistical techniques for conducting research in this chosen area. The first section discusses literature narrating the general background and the purpose of the present review of literature. The second section deals with determinants of social accounting and reporting practices selected in various studies. Third Section is a review of analyses on the impacts of social accounting and reporting practices on profitability as well as on Investment decisions. In the fourth section, the findings of the various studies are analysed for assessment of what have been done till now and what further research can be done in the area, The last section attempts to find research gaps, and enumerates the scope of further research.

Keywords


Social Accounting, Reporting Practices, Content Analysis, Determinants, Investment Decisions, Disclosures.

References





DOI: https://doi.org/10.20968/rpm%2F2018%2Fv16%2Fi1%2F175079