J. Basic. Appl. Sci. Res., 2(10)10111-10117, 2012 © 2012, TextRoad Publication ISSN 2090-4304 Journal of Basic and Applied Scientific Research www.textroad.com Corresponding Author: Mehdi Parvizi, Eslamabad -e-Gharb Branch, Islamic Azad University, Eslamabad -e-Gharb, Iran. Social Responsibility Accounting: From Theory to Practice Sajad Gholami 1 , Mehdi Parvizi 2 , Ayat TamriNeia 1 , Shahram Nemati 2 , Maryam Abgineh 3 , Mostafa Emami 4 1 Eyvan-e-Gharb Branch, Islamic Azad University, Eyvan -e-Gharb, Iran 2 Eslamabad -e-Gharb Branch, Islamic Azad University, Eslamabad -e-Gharb, Iran 3 Harsein Branch, Islamic Azad University, Harsein, Iran 4 Young Researchers Club, South Tehran Branch, Islamic Az ad University, Iran ABSTRACT Social responsibility of organizations has been the most important elements of philosophy, So that it is important to abide by organizations within the social identity theory, Satisfaction of stakeholders outside the organization to legitimate organizations will strengthen.Many of the behaviors and actions of managers and employees, was influenced by moral valuesrooted in ethics. Due to lack of work ethic in management, organizations, societies such as Iran, which was one rich in moral values? The advanced countries have a considerable distance, can create problems for organizations. In addition to increasing the social expectations of organizations, societies, such issues as the environment, women, children, minorities, disabled people, equal employment and staffing reductions, are more sensitive. Organizations ignoring these rights and ethics in dealing with external stakeholders can cause problems for the organization and the organization and action of legitimacy put it, profits, and thus affects the success of the organization. Poor work ethic, the attitude of jobs, organized and effective managers, can affect the performance of individual, group and organizational influence. KEY WORDS: accountability, social Accounting, public responsibility, social responsibility. INTRODUCTION Due to the complex relationship between the companies in the community and also with the government and those conditions were created in the community that corporations should be accountable not only stakeholders but also to individual people. Companies from the 60s to have realized the importance of social resources so that their importance in social reportingshowed a decade later. In 70s starts and is considered the peak period, accounting and social reporting. Many articles were written in this decade that the social information of interest to managers. So that, in the first decade of social accounting and social reporting went to many companies many problems also exist in the direction of social reporting and the development of this report is limited in this paper is to point out some problems.(Zhang & Hill, 1998). Accounting concept of social responsibility in the early 60s by writers such as Anderson, furniture, and Lin was Abs. Anderson should be named as the father of social responsibility accounting. America in the early 70's this concept of America Accounting Association to review the obstacles and problems related to social responsibility was measured in Accounting. Social responsibility in accounting standards due to pressure from pro-environment and human rights organizations in industrialized countries, the International Federation of Accounts (IFAC) has focused its attention focused on this topic And a series of statements issued in connection with these standards. Reports provided by the financial accounting system, certain aspects of the business unit's performance can be evaluated and business unit profitability and financial strength of the success or failure as the most attention focused on groups that benefit most include(OECD , 2005): -Actual and potential investors; - Managers of business units; - Actual and potential creditors; - Government agencies; - Employee business unit; - Customers; - Vendors. But in America the concept of social responsibility accounting, with a delay in the early seventies, America Accounting Association (AA A) forming a committee to review the obstacles and difficulties related to measuring and reporting process began in the accounting responsibilities and despite the passage of more than