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Social Accounting for Sustainability: Monetizing the Social Value

Social Accounting for Sustainability: Monetizing the Social Value

Paperback

Series: SpringerBriefs in Business

AccountingBusiness General

ISBN10: 3319133764
ISBN13: 9783319133768
Publisher: Springer Nature
Published: Oct 27 2015
Pages: 75
Weight: 0.29
Height: 0.17 Width: 6.14 Depth: 9.21
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.

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Accounting