SOCIAL CHALLENGES TO ECONOMIC ACCOUNTING AND ECONOMIC CHALLENGES TO SOCIAL ACCOUNTING
作者:
Milton Moss,
期刊:
Review of Income and Wealth
(WILEY Available online 1980)
卷期:
Volume 26,
issue 1
页码: 1-17
ISSN:0034-6586
年代: 1980
DOI:10.1111/j.1475-4991.1980.tb00127.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
The question addressed in this paper is: Why can't we have a good measuring rod of the economic and social performance of our society? The answers are basically positive but lie mostly in the direction of (1) avoiding simplistic solutions such as turning the national income accounts into a measure of social welfare and (2) providing the elements of an information strategy to obtain such a measure or more accurately such asetof measures.The proposed information strategy highlights five activities: (1) the presentation and analysis of welfare outcomes, an activity which is analogous to but broader than “social indicators”; (2) social accounting which includes economic accounting, demographic accounting, and time‐use accounting; (3) model building and operation which, unlike accounting, are concerned with behavioral or causal relationships used to explain and project welfare outcomes; (4) hypothesis testing to develop new insights into economic and social behavior; and finally (5) the building and maintenance of a data base required for carrying on the aforementioned four activ
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