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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Retolaza, José Luis (Autor), San-José, Leire (Autor), Ruíz-Roqueñi, Maite (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cham : Springer International Publishing : Imprint: Springer, 2016.
Edición:1st ed. 2016.
Colección:SpringerBriefs in Business,
Temas:
Acceso en línea:Texto Completo
Descripción
Sumario: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.
Descripción Física:VIII, 75 p. 23 illus. in color. online resource.
ISBN:9783319133775
ISSN:2191-5490