Slide 31.1 Frank Wood and Alan Sangster, Business Accounting, Volume 2, 11 th Edition, © Pearson Education Limited 2008 Types of social accounting Social accounting can be divided into five general areas: (a)National social income accounting (b)Social auditing (c)Financial social accounting in profit-oriented organisations (d)Managerial social accounting in profit-oriented organisations (e)Financial and/or managerial social accounting for non- profit organisations.
Slide 31.2 Frank Wood and Alan Sangster, Business Accounting, Volume 2, 11 th Edition, © Pearson Education Limited 2008 Social progress Social indicators would include: National life expectancies Living conditions Levels of disease Nutritional levels Amount of crime Road deaths
Slide 31.3 Frank Wood and Alan Sangster, Business Accounting, Volume 2, 11 th Edition, © Pearson Education Limited 2008 Planning, programming, budgeting systems (PPBS) PPBS works in four stages: 1.Review organisational objectives. 2.Identify programmes to achieve objectives. 3.Identify and evaluate alternative ways of achieving each specific programme. 4.On the basis of cost/benefit principles, select appropriate programme.