When 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 dimensions. The lessons learned are valuable not only for other social economy organizations, but also for organizations in the public and for-profit sectors.

The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance. Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

This book provides insight on the concept of social value and social return on investment (SROI) - or measures to evaluate the social outcomes from interventions, beyond simply jobs and income. It offers a new and holistic perspective on the values generated from environmental stewardship and forest governance, and focuses on the methods, approaches and outcomes for understanding social value and SROI. The book offers new directions in social value and SROI, including cultural and spiritual outcomes, gender equity, and health and well-being, and provides pathways for implementing interventions and measuring social impact. It includes state of the art approaches from diverse and interdisciplinary experts drawn from academia and professional practice, including the voices and perspectives of Indigenous Peoples and local communities involved in programs, with a focus on environmental stewardship. Social value and SROI are increasingly used to assess outcomes from conservation and this book broadens the conversation on the impact and business case for these interventions. The book offers practical guidance to readers in pursuing social value and those seeking to measure it.

Intelligent Buildings and Infrastructure with Sustainable and Social Values, Third edition is a comprehensive guide to the latest knowledge on the design, management, operation and technology of intelligent buildings and cities for sustainable developments that meet the needs of users now and in the future.

This insightful Research Agenda explores social finance and impact investing, surveying the latest research in this area. It considers a range of actors from across the social finance ecosystem, from investors and social banks, to the entrepreneurs who propose sustainable solutions and seek finance.

Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study.

The De Gruyter Handbook of Social Entrepreneurship serves as a one-stop shop for nascent and established scholars and practitioners alike who seek to quickly gain a broad familiarity with the current state of research in social entrepreneurship. Part 1 reviews and discusses the historical scholarly foundations of the field, followed by a more in-depth treatment of newer research, while Part 2 examines the broader ecosystem in which social entrepreneurship takes place. In Part 3, the handbook explores infrastructural considerations such as organizational culture, values, processes, business models and mindsets that affect social entrepreneurship. Finally, in Part 4 the handbook analyzes social entrepreneurship from the individual social entrepreneur’s perspective. Faculty, research-oriented graduate students, think tanks, and government agencies who seek an overview of recent research in the field of social entrepreneurship will benefit from this essential addition to the literature. In addition, practicing social entrepreneurs, intrapreneurs in corporate settings, and non-governmental organizations interested in social entrepreneurship can use this handbook as a resource to inform their approaches to the development of social ventures, how they support social entrepreneurs, and the ways in which they can foster conditions to support a thriving social entrepreneurial ecosystem.

This book provides not only practical guidance on how to manage resources but also a critical examination of the conventional techniques of financial planning and control through the introduction of new approaches. Additional chapters have been added to introduce Strategic Management Accounting, Activity Based Costing and the Balanced Scorecard, New Performance Measures, Venture Capital, Knowledge Management and Outsourcing, and Financial Considerations of eBusiness. In this third edition, the book has been revised to encourage the reader to think about and reflect upon the emergence of recent principles and practices related to financial planning and control. While it is addressed primarily to business managers with an interest in financial planning and control, the range of subjects covered and the breadth of approach adopted by many of the contributors will make the Handbook of Financial Planning and Control especially useful to those managers in non-financial functions (as well as students of management) who must reconcile theory with the everyday reality of modern business practice.