Description
Book SynopsisWhen organizations use social accounting practices, they are able to measure their performance in terms of benefits accrued to key stakeholders such as their communities, human resources, and those investing in the organization. This innovative change in accounting can lead to a fundamentally different perspective on the value of an organization. Through case studies of organizations that have implemented social accounting in the United States, Canada, India, and Scotland, Accounting for Social Value provides a unique perspective for understanding key issues in this growing field.
Building on two related titles, Researching the Social Economy (2010) and Businesses with a Difference (2012), Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensio
Trade Review
'This collection will be of great value to social economy practitioners, accountants engaged in critical accounting practices, and scholars of business, economics, and the social sciences alike.' -- Sonya Scott ANSERJ: Canadian Journal of Nonprofit & Social Economy Research vol 4:02:2013 'This book provides a practical rare insight into the possibilities and challenges associated with the process of social accounting in social economy organizations. The volume should interest managers, and leaders of social economy organizations, as well as consultants, students, and scholars specializing in social accounting.' -- George E. Mitchell Voluntas vol 25:01:2014
Table of Contents
Preface Contributors Part I: Introduction 1. Social Accounting for the Social Economy LAURIE MOOK (Arizona State University) Part II: Developing New Social Accounting Frameworks 2. Developing Techniques for Stewardship: A Scottish Study MASSIMO CONTRAFATTO (University of Bergamo) and JAN BEBBINGTON (University of St. Andrews) 3. Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics DARRYL REED (York University), ANANYA MUKHERJEE (York University), J.J. MCMURTRY (York University) and MANJULA CHERKIL (Indian Institute of Management) 4. Stakeholder Engagement in the Design of Social Accounting and Reporting Tools LESLIE BROWN (Mount Saint Vincent University) and ELIZABETH HICKS 5. Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alterna Savings Credit Union EDWARD T. JACKSON (Carleton University) and MICHELE TARSILLA (Western Michigan University) 6. The Demonstrating Value Initiative: Social Accounting for Social Enterprises BRYN SADOWNIK (Vancity Community Foundation) 7. Measuring the Performance of Convention and Visitors Bureaus TIMOTHY J. TYRRELL (Arizona State University) and ROBERT J. JOHNSTON (George Perkins Marsh Institute) PART III: Moving Forward 8. Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities J.J. MCMURTRY, JACQUELINE MEDALYE (York University) and DARRYL REED (York University) 9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems KATHERINE RUFF (Charity Intelligence Canada) 10. Social Accounting: Lessons Learned for the Road Ahead LAURIE MOOK and MIKULAS PSTROSS (Arizona State University)