... governmental and entrepreneurial behavior. So defined, social accounting is seen as 14 encompassing and extending present accounting. ” Gradually, social accounting has shifted to a broader range ... outcomes of bringing principles into practice within the economic, legal, ethical, and discretionary domains, categorizing them in terms of social impacts, social programs, and social policies. In ... Institue of Social and Ethical Accountability, 2001; Mathews and Perera, 1995). The purpose of social accounting are identifying and measurement the net social contribution of an organization;...