Social Accounting Challenges and Strategies for Implementation in Iran
Historically, organizations have been stable by the approach of creating profits for their stakeholders, but today, this approach is by no means sufficient to guarantee survival. In the modern world, organizations of any scale in any market, for their survival must gain and retain the community's satisfaction and this satisfaction can be obtained only if communities believe that organization operations leave beneficial impact on human and environment; therefore, organization's social responsibility is the main factor of company survival and in long-term, leads to company's permanence in the organization. Traditional accounting with emphasis on measurement, transaction reporting and economic events of the entities, ignores the social transactions of the entities with communities on the outskirt of them. The ultimate goal of social accounting is measurement and reporting resources, costs and social benefits. So it tries to express quality conditions affecting on the community in terms of numbers and figures. This article, using descriptive method, firstly, explains social accounting, its goals and assumptions, then, expressing social profitability of accounting information amount, declares its current position and social accounting system implementation problems in Iran.