企業社會會計의 有用性 提高方案에 관한 硏究 = A Study of efficient utilization of the corporate social accounting

다국어 초록 (Multilingual Abstract)

Corporate social accounting is to measure and report in view of accountancy the extent to which firms bear the social responsibilities.
The corporate responsibilities can be recognized and accomplished on condition that the social impact of the business activities should be understood by means of measuring the social cast they share and the social benefits they offer to those concerned in consideration of the relationship between the two sides economic and social to their activities.
In this thesis the author suggested a criterion and a goal of the social report and tried to scrutinize the former studies about the concept of social benefits and the accounting process of the social impact that back up the theory of measurement and report. It is, however, true in case of Korea that there is no agreed opinion about it and not much academic result of research work.
The following are presented according to the results of empirical study as a way of enhancing the usefulness of corporate social accounting.
1. The category of corporate social responsibilities.
a) The corporate social responsibilities are:
1) To prevent from industrial disaster and disease.
2) To expand the facilities for clearing industrial pollution.
3) To control and to improve quality of production through the research and development.
The following items are indicated relatively significant in ten questionnaires which were given as corporate social responsibilities.
1) To afford facilities for the benefit of employees.
2) To protect consumers through the adequate and sincere advertisement.
3) To present various study programs for employees.
However it has been found low to understand the degree of social responsibilities toward the socio-cultural aspect of culture, entertainment, health and social facilities.
To summarize this, the prevention of polllution and industrial disaster and the research programs for internal and external benefit recipients of the firms are mort important than the internal benefit recipients.
b) There is a difference between the social responsibilities of social responsibility items which are recognized important by the extent to which the firms should dispose of the net income.
As social responsibility items for minor enterprises,
(1) the prevention of industrial disaster and disease and (2) the responsibilities for the betterment of facilities and working conditions are requested.
As social responsibility items for major firms, the responsibilities such as (1) quality control through research work, (2) expansion of facilities for purification of industrial pollution and (3) protection of consumers through the adequate and sincere advertisement are regarded as important.
c) The consumer group out of respondents to the questionnaires call for a lot more about the social responsibilities of the firms than the other groups such as top management, accounting professionals, and employees. Tie firms, therefore, should take the responsibilities
(1) for the shake of the internal and external recipients rather than internal ones.
(2) for the recipients of major firms rather than minor ones.
(3) for the consumer group from among the others those are interested.
2. Disposal of net income to be returned to the social responsibilities
a) The following answers are responded to the questions on condition that the firms should dispose the net income in order to fulfil the social responsibilities.
(1) Minor firms should reinvest 2.5～3.0% of net income.
(2) Major firms should reinvest more than 3.5～4.5% of net income.
b) Major firms should take more social responsibilities than minor ones in view of the size of the firms and the character of those concerned. It is the consumer group that wants the largest part of disposition of net income.
3. Disclosure of social responsibilities in accounting report.
a) The following are needed in connection with the disclosure of social responsibilities in accounting report.
(1) It should be audited by the external auditors.
(2) The forms and manuals of the report should be prepared.
It is indicated that the objective measuring and overall and useful report model are needed in measuring and overall and useful report model are needed in measuring and reporting the social responsibilities. And the auditing by the external auditors is that the objedtive and fair accounting report together with sufficient information conveyance is needed.
b) The employer group responded positively to the question that an obligatory
rule should be taken to measure and report the recognition of social responsibilities. 4. Institutionalization of corporate social responsibility accounting.
These are the orders of the most appropriate regulations when the obligatory rules are institutionalized in connection with the notice, recognition and measurement of corporate social accouting.
For accouting professionals
(1) the accounting standards (34% )
(2) the commercial faw (31%)
(3) the tax law (9.7%)
For top management
(1) the tax law (447)
(2) the accounting standards (25% )
(3) the commercial law (20%)
Such a fact above can be legislated in tax law in consideration to the business practice, but should be considered to be adopted by the social accounting standards. 5. Problems and constraints of the study.
This thesis has dealt with (1) the category of corporate social accounting, (2) the generation and development of corporate social accounting and the current of the studies in other countries, (3) the method of measuring corporate social cost and social benefit, (4) the arrangement of report model, and (5) the approval of effectiveness of corporate social accounting
This thesis, however, puts more emphasis on the enhancement of effectiveness for corporate social accounting. For this reason, the data were obtained through the questionnaires in suggesting a plan for the enhancement of effectiveness for corporate social accounting.
The author has found it most indispensible to develop the measuring skill and report model in corporate social accounting.
However, to provide its empirical survey and to react the social demand will lead to a way to academic work.

목차 (Table of Contents)

• 목차
• Ⅰ. 序論 = 1
• 1. 問題의 提起 = 1
• 2. 硏究의 目的 = 2
• 3. 硏究方法 및 範圍 = 3
• Ⅱ. 企業社會會計의 生成要因, 領域 및 發展動向 = 5
• 1. 企業社會會計의 生成要因과 槪念構造 = 5
• 2. 企業社會會計의 分類 및 領域 = 10
• 3. 企業社會會計의 發展動向 = 14
• Ⅲ. 企業社會會計의 測定槪念과 測定構造 = 25
• 1. 測定理論의 基礎槪念 = 26
• 2. 純社會效益의 測定過程 = 32
• 3. 社會原價 및 社會效益의 分類·測定 = 37
• Ⅳ. 企業社會會計의 報告 모델 = 58
• 1. 企業社會報告의 目的·基準 = 58
• 2. 企業社會報告의 方法 = 62
• 3. 企業社會報告 모델 = 68
• Ⅴ. 企業社會會計의 實證分析 = 75
• 1. 硏究의 方向 = 75
• 2. 假說의 設定 및 分析構造 = 76
• 3. 分析結果의 解釋 = 80
• Ⅵ. 結論 = 95
• 參考文獻 = 99
• SUMMARY = 104
• 附錄 1. 設問紙 = 107
• 附錄 2. 標本으로 選定된 그룹별 內容 = 110
• 附錄 3. COMPUTER PROGRAM = 111