التفاصيل البيبلوغرافية
| العنوان: |
A model of social audit for university foundations ; Proposta de um modelo de balanço social para fundações universitárias |
| المؤلفون: |
Mazzioni, Sady, Tinoco, João Eduardo Prudêncio, Oliveira, Antonio Benedito Silva |
| المصدر: |
BASE - Revista de Administração e Contabilidade da Unisinos; Vol. 4 No. 3 (2007): sep/dec; 274-286 ; BASE - Revista de Administração e Contabilidade da Unisinos; v. 4 n. 3 (2007): set/dez; 274-286 ; 1984-8196 |
| بيانات النشر: |
Universidade do Vale do Rio dos Sinos |
| سنة النشر: |
2021 |
| المجموعة: |
Unisinos (Universidade do Vale do Rio dos Sinos): SEER Unisinos |
| الوصف: |
The Social Audit is the report that informs about the socioeconomic relations of organizations with their social partners. The contemporary approach comprehends the vertices understood as the human resource balance, the demonstration of the added value, the environmental balance, the public and social responsibility of organizations. It is a more eclectic report than the traditional accounting reports, which makes it more capable of disclosing the efforts made by organizations to promote the management of their social responsibility. Although its study is very recent in Brazil, one notices a willingness, both in the business community and in the academia, to contribute to the discussions around the preparation and propagation of such a report. Thus, the article proposes a Social Audit for a university foundation as a useful report for the organization’s management and accountability towards its stakeholders. The adopted methodology consists of an exploratory research with a qualitative approach. The conclusions indicate the need for organizations to supplement the disclosure of information by adding to the economic and financial reports those of a social and environmental nature. The proposal focuses on the characteristics of higher education institutions of a communal nature in order to discuss the social dimension of these organizations and to contribute to the process of management of the social responsibilities resulting from their activities. Key words: social audit, university foundation, management of social responsibility. ; O Balanço Social é o relatório que evidencia as relações socioeconômicas das entidades com seus parceiros sociais. A abordagem contemporânea abrange os vértices compreendidos como o balanço de recursos humanos, a demonstração do valor adicionado, o balanço ambiental, a responsabilidade pública e social das organizações. É, notadamente, um demonstrativo mais eclético que os demonstrativos contábeis tradicionais, o que lhe concede uma condição propícia para evidenciar o esforço ... |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
Portuguese |
| Relation: |
https://revistas.unisinos.br/index.php/base/article/view/5613/2815; https://revistas.unisinos.br/index.php/base/article/view/5613 |
| الاتاحة: |
https://revistas.unisinos.br/index.php/base/article/view/5613 |
| Rights: |
Copyright (c) 2021 Base - Revista de Administração e Contabilidade da Unisinos (ISSN: 1984-8196) |
| رقم الانضمام: |
edsbas.FA938FD7 |
| قاعدة البيانات: |
BASE |