1、中文 3100 字 ,1700 单词， 10000 英文字符 出处 ： Ebimobowei A. A Study of Social Accounting Disclosures in the Annual Reports of Nigerian CompaniesJ. Asian Journal of Business Management, 2011, 3(3). A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies Appah Ebimobowei Abstract So
2、cial accounting is concerned with the development of measurement system to monitor social performance. It is rational assessment of and disclosure on some meaningful domain of companies activities that have social impact. This study examines the practice of social accounting disclosure in Nigerian c
3、ompanies. Forty companies from eight sectors quoted in the Nigerian Stock Exchange were randomly sampled. Data were collected from the annual reports of the companies for the period 2005 to 2007 and the level of disclosure is measured using content analysis and descriptive analysis. The paper found
4、that 82.5% of the companies sampled present social accounting information in their annual reports. The results show that Nigerian companies prefer to disclose social accounting information in the Directors Report, Chairmans Statement and Notes to the Accounts in the form of short qualitative informa
5、tion. Human resources, community involvement and environment were identified as the most popular themes. Hence, the paper recommends among others that companies should take social accounting as a moral duty; legislation for all companies to disclose social accounting information in Nigeria; social i
6、ndicators to be developed at the national level in the area of employment opportunities, environmental control, energy conservation, health care etc and professional accounting bodies in the country should collaborate to expand research in social accounting. Key words: Annual reports, social accounting, social disclosure, Nigeria INTRODUCTION The increasing need for every organization to disclose in their annual reports the various activities that affect the society is becoming a very fu
