Social Accounting For Sustainability: Monetizing The Social Value (springerbriefs In Business)
by José Luis Retolaza /
2015 / English / PDF
2.9 MB Download
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.
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.