This report examines the origins and implications of social reporting and accounting and defines the problems related to finding measurable indicators of social change. The development of scholarly and governmental interest in these concepts and the interest in the conceptual differences among approaches on how to manage society are discussed. In general, social reporting and accounting functions consist of (1) assessment of the state and the performance of society, (2) anticipation of future crisis situations, (3) indication of control mechanisms, and (4) guidance of social knowledge. Discussed are some of the approaches -- the analysis of trends, national goal analysis, futurism, the new political economy, and systems theory -- that constitute a base of concepts, models, and methodologies for the development of social reports and accounts systems. An annotated bibliography of selected readings is included. (Author/MLF)