Document Type : Research Paper

Author

Abstract

Nowadays,in most of the developed countries, systematic collection of social information and its submission to the labor department is obligatory for all kinds of businesses (ex. large, small. lucrative, non-luncrative, public, non-public, .... ) . But unfortunately, in our country, statement of social information is not carried out as financial statements. In this article the conception and the implications of social information systems are discussed, and the applications of such instruments as "Human Reources Accounting"(ex.social Balance - sheet) and "Social Audit" are evoked. Conception and Design of such information systems in our organizations could respond to the resolution of many social problems such as absenteeism, turnover, work incidents, low level of productivity,....