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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.
Autorius: | José Luis Retolaza, Maite Ruíz-Roqueñi, Leire San-José, |
Serija: | SpringerBriefs in Business |
Leidėjas: | Springer Nature Switzerland |
Išleidimo metai: | 2015 |
Knygos puslapių skaičius: | 84 |
ISBN-10: | 3319133764 |
ISBN-13: | 9783319133768 |
Formatas: | 235 x 155 x 6 mm. Knyga minkštu viršeliu |
Kalba: | Anglų |
Parašykite atsiliepimą apie „Social Accounting for Sustainability: Monetizing the Social Value“