Social Accounting for Sustainability Monetizing the Social Value /

• Κύριοι συγγραφείς: Retolaza, José Luis (Συγγραφέας), San-José, Leire (Συγγραφέας), Ruíz-Roqueñi, Maite (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Springer, 2016.
• Σειρά: SpringerBriefs in Business,
• Θέματα: Business.; Accounting.; Bookkeeping.; Information technology.; Business > Data processing.; Business ethics.; Ethics.; Business and Management.; Business Ethics.; Accounting/Auditing.; IT in Business.
• Φυσική περιγραφή: VIII, 75 p. 23 illus. in color. online resource.
• ISBN: 9783319133775
• ISSN: 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.