Social Accounting for Sustainability Monetizing the Social Value /
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 – g...
| Main Authors: | , , |
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| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cham :
Springer International Publishing : Imprint: Springer,
2016.
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| Series: | SpringerBriefs in Business,
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| Subjects: | |
| Online Access: | Full Text via HEAL-Link |
| Summary: | 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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| Physical Description: | VIII, 75 p. 23 illus. in color. online resource. |
| ISBN: | 9783319133775 |
| ISSN: | 2191-5482 |
