ABSTRACT
Major changes throughout the 1980s has meant a delegation by the state to commercial and private, non-profit organisations, in key social and economic spheres. This chapter examines three contemporary social and ethical accounting systems and explains how far down the road in accounting people are for such change. It suggests that 'social auditing' techniques are the most theoretically well-rooted, comprehensive and practical, in that they give voice to those affected by the organisation, strengthen the organisation's strategic management procedures, and provides the organisation both more transparent and accountable. The work of organisations such as the New Consumer and the Council for Economic Priorities, has contributed to the evolution of clear verification procedures. However, verification of practices in relation to social aims remains under-developed, particularly for larger organisations with extended, complex patterns of activities and influences. The organisation itself sets targets that subsequently appear in the proceeding social audit.
