Understanding social accounting based on evidence

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dc.contributor.authorRetolaza Ávalos, José Luis
dc.contributor.authorSan José, Leire
dc.date.accessioned2025-05-05T09:35:09Z
dc.date.available2025-05-05T09:35:09Z
dc.date.issued2021-04-12
dc.date.updated2025-05-05T09:35:09Z
dc.description.abstractThis study aims to discuss the use of social accounting, supported by practice theory, and its contribution to social accounting theory. It is possible for stakeholder accounting to be carried out by various companies. It has been analyzed by multiple case studies, and the results will enable us to help the general public understand the social values that companies generate for society and the resulting impact on stakeholder, and therefore social well-being. The results of the analyses will provide companies with feedback on their social impact, which will help them to become more efficient. This study defines a framework that might guide the social value and nonfinancial information of organizations. Social accounting is seen as an accounting system based on accepted accounting principles, seeking to emphasize the notion of corporate accountability. From the analysis of more than 90 cases, we conclude that there is a possibility of systematically introducing stakeholder accounting or recalled socioemotional accounting (SĒA) into all organizationsen
dc.description.sponsorshipThe author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: This research was developed using the funds of UPV/EHU and the Project title US20/11 and PES2020_10en
dc.identifier.citationRetolaza, J. L., & San-Jose, L. (2021). Understanding social accounting based on evidence. SAGE Open, 11(2). https://doi.org/10.1177/21582440211003865
dc.identifier.doi10.1177/21582440211003865
dc.identifier.eissn2158-2440
dc.identifier.urihttps://hdl.handle.net/20.500.14454/2648
dc.language.isoeng
dc.publisherSAGE Publications Inc.
dc.rights© The Author(s) 2021
dc.subject.otherStakeholder
dc.subject.otherSocial impact
dc.subject.otherMeasuring social value
dc.subject.otherMonetizing social value
dc.subject.otherIntegrated social value
dc.titleUnderstanding social accounting based on evidenceen
dc.typejournal article
dcterms.accessRightsopen access
oaire.citation.issue2
oaire.citation.titleSAGE Open
oaire.citation.volume11
oaire.licenseConditionhttps://creativecommons.org/licenses/by/4.0/
oaire.versionVoR
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