Social accounting is commonly used in the context of business, or corporate social responsibility (CSR), although any organisation, including NGOs, charities, and government agencies may engage in social accounting.
Akuntansi sosial umumnya digunakan dalam konteks bisnis, atau tanggung jawab sosial perusahaan (CSR), meskipun setiap organisasi, termasuk lembaga swadaya masyarakat, lembaga amal, dan lembaga pemerintah dapat terlibat dalam akuntansi sosial.