企嶪社會會計의 測定에 관한 硏究 = A Study on Social Accounting Measurement

다국어 초록 (Multilingual Abstract)

The greatest objection to social accounting is an apparent lack of valid andreliable measurement techniqes. Accountants and businessmen often express anacceptance of the general concept of corporate social accounting, but lackconfidence in their ability to assign suitable numbers to social effects.
Social measurement often requires valuation of goods, Services, and effectsthat have not been exchanged in the market and consequently do not haverecorded exchange or market prices. Exchange prices are considered to be thefoundation of business accounting; Businessmen and accountants have becomeso accustomed to using exchange prices as measure of value that it is difficultfor them to accept valuations not based on exchanges.
Since exchange prices are often not available and are not very good indicatorsof social value anyway, we must resort to other measures of social benefits andcost. Occasionally we n'ill find it neccessary to develop original, ad hocmeasurement approches to capture unique social values. While first effots areoften not too impressive, the experience accumulated through repeated innovativeattempts at social measurement can lead to measures that are as valid andreliable as many of the measures now used, reported, and attested to infinancial accounting (such as the deferred income tax liability, joint costallocations, amount of pension plan liability, depreciation, goodwill amortization,and allowance for uncollectible accounts). In applying previously tested techniquesand in developing new ones, consultation with experts from other desciplines,including engineers, chemists, bioligists, physicists, sociologists, psychlogists,physicians, and economists, may be warranted.
Social measurement requires the estimation of benefits or utility provided byan entity, and the costs or secrifices imposed on elements of society; we arethus concerned with the opportunity cost concept. It is not necessary to attemptto measure utility gained or sacrified by every affected person, which wouldrequire the dubious technique of summing such utilities as if they were allcomparable. It is normally sufficient to estimate averages for affected classes.
Several general approches are briefly discussed. The reader may find thatthese techniques are not so unfamiliar, since they are similar to traditionalmarket research effots used evaluate new products and develop pricing strategies.
The key to social accounting is measurement. The most elegant models areonly intellectual curiosities if we do not possess the means to assing reasonablyvalid and reliable numbers to the model components. For this reason, we havedealt at some length with measurement approaches in this thesis. The objectivehas not been to provide a cookbook layout of precise procedures to follow ineach measurement situation; rather the intent has been to provide a taste, afeeling for, the possible approaches. Nor were the cases and examples meant tobe exhaustive; again the idea was to show how others had tackled and resolvedeach problem.
Each entity has a different set of measurement problems characterized bydifferent circumstances. Consequently, social accountants must continue todevelop original and ad hoc approaches to the estimation of specific socialbenefits and costs.
The general approaches described in this thesis-surrogate evaluation, surveytechniques, restoration or avoidance cost, appraisals, court decisions, aualysis,and outlay cost-should provide an adquate set of choices for virtually anysocial measurement problem. They must be used with caution and intelligence,however, in full recognition of their respective weaknesses and especially withcareful attention to the attributes we are ultimately trying to measure.
Finally, this discussion of social measurement must be recognized for theinterim work that it is. The state of the art should advance dramatically withinthe next decade. During that period new measurement techniques will be disco-vered and tested, industrywide and national norms and standards may bedeveloped, and more and more knowledge will become available to guide thesocial accountant. As far as we have come, we are only on the threshold.

목차 (Table of Contents)

• Ⅰ. 問題의 提起
• Ⅱ. 企業社會會計 測定의 基礎的 槪念
• 1. 影響(impacts)槪念
• 2. 機會(opportunities)槪念
• 3. 配分(allocations)槪念
• Ⅲ. 企業社會會計의 測定方法
• 1. 代替評價(surrogate valuation)
• 2. 調査技法(survey techniques)
• 3. 原狀復舊 또는 回避費用(restorations or avoidance cost)
• 4. 감정(apprasials)
• 5. 法原의 判決(court decisions)
• 6. 分析(analysis)
• 7. 現金支出原價(outlay cost)
• Ⅳ. 結論