SOCIAL ACCOUNTING
                     TO MAKE THE SOCIAL RESULTS VISIBLE

Ph.D. Student Gâju George Ciprian, Valahia University of Târgoviste, ciprian_giju@yahoo.com


        Abstract: Accountability represents the direct part of the social system and its objective is to
conceive this system, to measure, analyze, assess, form and control it. It is not easy to approach the
social reality without correlating it to the financial, economic and administrative reality since there
is a clear-cut connection between the two. The social accountability aims at balancing the social
areas and the accountability practice as the former appears as a branch of the accountability
within the context of scientific knowledge which offers answers to social problems, to their causes,
manifestations and projections within a dynamic environment. New social responsibilities emerging
in case of companies involve a growth of informational requirements both from outside and from
inside for a better entity management.
        This article is meant to show what social accountability is, what are its major branches and
implications.

       Key words: social accounting, implications, accounting, social results.

       Jel codes: A13, M41.




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