The social auditor
The auditor is essentially a social animal. However, beyond this lies a type of audit called “social audit” which tries to strike a balance between an organization's social and more traditional business objectives. After the polar contrasting views of monetarist Friedman amd Marxism have been o...
| Autor principal: | |
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| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Journals Online & Print: | Carregar...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado em: |
1990
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| Em: |
International journal of value-based management
Ano: 1990, Volume: 3, Número: 2, Páginas: 125-135 |
| Outras palavras-chave: | B
Distinct Phasis
B Pressure Group B External Pressure B Business Objective B Internal Resistance |
| Acesso em linha: |
Volltext (lizenzpflichtig) |
| Resumo: | The auditor is essentially a social animal. However, beyond this lies a type of audit called “social audit” which tries to strike a balance between an organization's social and more traditional business objectives. After the polar contrasting views of monetarist Friedman amd Marxism have been outlined, we concentrate on considering social audit in the more common mixed economy. With no statutory or other requirement for external social audit, the onus is on organizations to take their own initiatives. Internal resistance often needs to progress through five distinct phases to reach acceptance. Some organizations appoint consumer advocates, such as Esther Peterson. There is an underlying statutory basis to social audits, but if this is extended we enter the domain of external pressure groups, such as the private independent Social Audit and the statutory National Consumer Council. Finally, the scope and motivation for internalizing social audit is discussed. |
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| ISSN: | 1572-8528 |
| Obras secundárias: | Enthalten in: International journal of value-based management
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| Persistent identifiers: | DOI: 10.1007/BF01732418 |