Social Accounting for Sustainability [electronic resource] : Monetizing the Social Value / by José Luis Retolaza, Leire San-José, Maite Ruíz-Roqueñi
- SpringerBriefs in Business, 2191-5482
- 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.
- Digital File Characteristics:
- text file PDF
- AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
View MARC record | catkey: 16623362