文章基本信息

标题：Understanding Social Accounting Based on Evidence
本地全文：下载
作者：Jose Luis Retolaza ; Leire San-Jose
期刊名称：SAGE Open
印刷版ISSN：2158-2440
电子版ISSN：2158-2440
出版年度：2021
卷号：11
期号：2
页码：1
DOI：10.1177/21582440211003865
出版社：SAGE Publications
摘要：This study aims to discuss the use of social accounting, supported by practice theory, and its contribution to social accounting theory. It is possible for stakeholder accounting to be carried out by various companies. It has been analyzed by multiple case studies, and the results will enable us to help the general public understand the social values that companies generate for society and the resulting impact on stakeholder, and therefore social well-being. The results of the analyses will provide companies with feedback on their social impact, which will help them to become more efficient. This study defines a framework that might guide the social value and nonfinancial information of organizations. Social accounting is seen as an accounting system based on accepted accounting principles, seeking to emphasize the notion of corporate accountability. From the analysis of more than 90 cases, we conclude that there is a possibility of systematically introducing stakeholder accounting or recalled socioemotional accounting (SĒA) into all organizations.
其他关键词：stakeholder ; social impact ; measuring social value ; monetizing social value ; integrated social value