The objective of social accountings is to find out

The correct answer is: C. cost and benefit to society.

Social accounting is a type of accounting that focuses on the social and environmental impacts of an organization’s activities. It is used to measure the costs and benefits of an organization’s activities to society as a whole, rather than just to the organization itself.

Social accounting can be used to identify areas where an organization can improve its social and environmental performance. It can also be used to communicate an organization’s social and environmental performance to stakeholders, such as investors, customers, and employees.

Here is a brief explanation of each option:

• Option A: efficiency. Efficiency is a measure of how well an organization uses its resources to achieve its goals. Social accounting can be used to measure efficiency by comparing the costs and benefits of an organization’s activities.
• Option B: profit earned. Profit is the difference between an organization’s revenues and expenses. Social accounting is not concerned with profit, as it is focused on the social and environmental impacts of an organization’s activities.
• Option C: cost and benefit to society. Social accounting is concerned with the costs and benefits of an organization’s activities to society as a whole. This includes both positive and negative impacts, such as job creation and pollution.
• Option D: value of personnel. The value of personnel is a measure of the contribution of employees to an organization’s success. Social accounting is not concerned with the value of personnel, as it is focused on the social and environmental impacts of an organization’s activities.