Profile of Murdoch Gatward

Publications on Social Accounting

Evans, R. Gatward, M. Redfern, A. (1998) measuring the development impact of SME development using social accounting techniques. Small Enterprise Development, Volume 9 Number 3

Gatward, M. Zadek, S. (1995) Transforming the Transitional NGOs: Social Auditing or Bust? Performance and Accountability Beyond the Magic Bullet: Edited by Edwards and Hume. Earthscan Publications.

Gatward, M. Wilson, M. (1998) Auditing Social Accounts, What it is and how to do it. Accountancy Journal

Summary of Experience in Social Accounting and Audit

My introduction to social accounting and social audit was at Traidcraft Exchange where I led the team that produced the first social accounts to be audited by a firm of accountants. This gave me an in-depth understanding of the methodology of social accounting and audit, plus the practical grounding in producing audited social accounts for a social enterprise. Following from this I undertook an MA in Management and submitted a dissertation titled "Stakeholder Verses Stockholder Theory and the Relationship to Social Audit as a Method of Corporate Social Reporting". This underpinned my practical application of social audit with academic theory. Whilst employed at Traidcraft I helped develop social accounting work in both Malawi and South Africa . I was involved with the establishment of AccountAbility and have been a full member since it's conception. My membership of AccountAbility is currently under its 3-year review. I have been involved in a number of social audits in both the social enterprise and private sector.

Social Auditing Skills

Social Accounting and Audit: Delivering all aspects of the social accounting cycle as a practitioner and an independent auditor.

Training and Consultancy: Able to undertake training, mentoring and general consultancy to organisations involved in the social audit cycle

Evaluation: Considerable experience of evaluation for both donors and organisational development. This skill complements those required for the social audit process making the leap from presenting and auditing information to analysing and interpreting information for strategic development.

General Background

My first qualifications are in Engineering, which has given me the logical skills required in Project Management and social audit consultancy. I am currently Director/Consultant with Imani Enterprise operating from Oban on the West Coast of Scotland bridging the gap between social enterprise and private sector development.