Search results for "Social Accounting"
showing 10 items of 11 documents
Science and technology parks : measuring their contribution to society through social accounting
2020
Science and Technology Parks (STPs) have made a positive contribution to regional development in the last decades. In general, the assessment of their level of performance has been based on two major variables: number of new companies and number of new jobs created. In this paper we propose the use of social accounting to measure the social value (SV) generated by STPs as an additional tool to assess the level of contribution of STPs to social development. Social accounting could be of interest for policy makers and regional governments in order to evaluate regional STPs and their social performance. In addition, in this paper we present an innovative methodology for calculating SV. Instead…
The Economic Value of Volunteer Work
2010
Despite the socioeconomic interest that is associated with volunteer work, the practice of valuing it is limited, and few scientific advances have been made. In this context, this study first analyses why these advances are scarce, paying special attention to the limitations of micro- and macro-accounting systems, including volunteer work accounts. It then proposes a method with heuristic capacity for valuing the various economic dimensions of volunteer work. The third part of this article applies this proposal to social and environmental volunteer work in the Spanish region of Valencia. The conclusions bring to focus the fact that whereas the technical obstacles faced in conducting empiri…
Determining success factors in the implementation of social accounting
2020
The aim of this paper is to determine the success factors based on principal change driving forces when implementing social accounting into social companies, and by extension, gain an insight into the overall impact of social accounting, in other words the monetization of social value. It includes a quantitative analysis of the various effects involved in implementing social accounting in Social Economy companies: 1) improving relations with stakeholders; 2) the commitment of company employees; 3) an interest in comparing results with other companies that have also introduced social accounting; 4) networking with other organizations through social accounting. Twenty-seven percent of the soc…
The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility
2017
This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
Social accountability monitoring as an approach to promoting active citizenship in Tanzania
2019
Social accountability monitoring (SAM) is an approach widely employed by many civil society organizations to promote active participation of people in governance processes, especially in the context where government traditionally is dominant governance actor. This chapter scrutinizes certain attempts to promote change in current citizenship habits obtained through different forms of participation. It discusses how implementation of SAM initiatives encounters multiple context-based factors that affect the expected outcomes. The discussions draw illustrative experiences from local NGO working in Kondoa district to promote change of state-citizens relations in order to improve service delivery…
MATRIZ DE CONTABILIDAD SOCIAL DE 1995 PARA ESPAÑA (MCS-95)
2005
A Social Accounting Matrix for Spain in 1995 (MCS-95) is shown in this paper. This new data base contains some novelties in relation to the earlier MCS-90, both in the methodology applied and in the use of new data sources. As to the methodological innovation, the new input output framework of the European Accounting system (SEC-95) is used in the construction of the MCS-95. Also the estimation procedure and the adjustment of some of the accounts is made applying a method based on minimum entropy. In addition, statistical sources that were not used previously, are exploited in the MCS-95, in particular the ECPH for Spain and the Spanish Survey of Wage Structure. Finally, the SAM-LEG directi…
Institutional Logics, ICT and Stability of Management Accounting
2009
The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants’ tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and imple…
ESTIMATION OF AN EXTENDED SAM WITH HOUSEHOLD PRODUCTION FOR SPAIN 1995
2005
This paper implements the conceptual framework sketched by Pyatt (1990) to construct an extended Social Accounting Matrix for Spain in 1995 (ESAM-95) to consider, in addition to the market economy, the production of services provided by households through unpaid work. In doing so, the ESAM-95 integrates the accounts related to market activities (ESA accounts) with non-market activities (non-ESA accounts) in a consistent way. Additional classifications are introduced in both ESA and non-ESA accounts in order to disaggregate the institutional accounts by household type and those of production factors by educational level and gender. The extended SAM is useful to calibrate CGE models in which …
The concept of Value beyond Economics – Social and Economic Roots for CSR
2014
Book cover Dimensional Corporate Governance pp 141–149Cite as The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility Massimo Costa & Patrizia Torrecchia Chapter First Online: 08 June 2017 720 Accesses Part of the CSR, Sustainability, Ethics & Governance book series (CSEG) Abstract This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
Social accounting and its contribution to society
2013
With the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to …