Social Accounting for Sustainability
Monetizing the Social Value
Business & Finance, Accounting, Management, Business Reference, Business Ethics
| Author: | José Luis Retolaza, Leire San-José, Maite Ruíz-Roqueñi | ISBN: | 9783319133775 |
| Publisher: | Springer International Publishing | Publication: | October 16, 2015 |
| Imprint: | Springer | Language: | English |
| Author: | José Luis Retolaza, Leire San-José, Maite Ruíz-Roqueñi |
| ISBN: | 9783319133775 |
| Publisher: | Springer International Publishing |
| Publication: | October 16, 2015 |
| Imprint: | Springer |
| Language: | English |
This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.
This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.
