Societal accounting

by Trevor Gambling

The author argues that classical accounting theory is based on a mistaken premise because it fails to consider social betterment. The book considers earlier accounting theoreticians opinions on the objectives of the accounting process, and seeks to apply these to the national income accounting systems of various societies. It then discusses the attempts which have been made to measure and compare national welfare, and considers how far such techniques are applicable at the level of the individual enterprise, and how its organisation and the form of its accounts could be made to reflect...

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