Towards the justification and development of a more socially relevant accounting

This thesis presents arguments in favour of the expenditure of resources on additional disclosures in both the private and public sectors, together with a system of organising the additional reports and other forms of accountability statements. The study is evolutionary rather than revolutionary and envisages the gradual development of a more socially relevant accounting which, on the whole, is guided by the basic principles of current Anglo-American accounting. The objective of the overall thesis is to enable a more socially relevant accounting to be developed, operationalised, practiced and taught within our basic accounting framework. [Continues].