Social accounting is an extension of traditional accounting that focuses on measuring and reporting the social and environmental effects of a company’s activities in addition to its economic performance. It involves evaluating the impact of business operations on society, including employees, consumers, the community, and the environment. The purpose of social accounting is to ensure that a business remains accountable to all its stakeholders, not just shareholders, by disclosing information related to social welfare, ethical practices, and sustainable development. It recognizes that the success of a business should not only be measured in terms of profits but also by the value it creates for society and its contribution to social well-being. Social accounting provides transparency and helps stakeholders assess whether a company is fulfilling its social responsibilities. It enhances the credibility of the business and builds trust among employees, customers, and the general public. Moreover, it aids in decision-making by providing information on how corporate policies and activities affect social objectives. In the modern business environment, where corporate social responsibility (CSR) and sustainability are becoming increasingly important, social accounting acts as a tool to integrate social