This book provides a theoretical view on new approach on »Social Accounting Theory« focusing on corporate social Responsibility and models to can find a practice solution about new role of accounting in the globalization in age of Multinational Corporation. My book applies to illustrative cases concerning: meaning of public benefits on accruals basis with a view to …. “Accounting can’t be independent of its social conditions. Under capitalism the moving force of accounting lies in political economy – in class contradictions. Accounting is made in part by adjustment to the economic needs of the ruling class.”