scholarly journals Understanding Social Accounting Based on Evidence

SAGE Open ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 215824402110038
Author(s):  
Jose Luis Retolaza ◽  
Leire San-Jose
Keyword(s):  
Social Impact ◽  
Well Being ◽  
Social Value ◽  
Accounting System ◽  
Corporate Accountability ◽  
Social Accounting ◽  
Nonfinancial Information ◽  
The Social ◽  
Multiple Case ◽  
Multiple Case Studies

This 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 organizations.

How do social responsibility and social entrepreneurship generate value creation in pandemics?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rui Silva ◽  
Margarida Rodrigues ◽  
Mário Franco ◽  
Cidália Oliveira ◽  
Nuno Sousa
Keyword(s):  
Social Responsibility ◽  
Social Entrepreneurship ◽  
Social Impact ◽  
Well Being ◽  
Self Determination ◽  
Social Entrepreneurs ◽  
Content Type ◽  
The Social ◽  
Multiple Case ◽  
High Degree

Purpose Using self-determination theory and individual social responsibility’s (ISRs) association with pure social entrepreneurship, this study aims to answer the following question: How and why have the different actors responded to the crisis caused by the pandemic? Design/methodology/approach Qualitative research (multiple case studies) was adopted, resorting to interviewees with seven economic and non-economic actors in the Portugal context. Findings The results obtained, using MAXQDA software, show that those carrying out actions of social responsibility have a high degree of self-determination and intrinsic motivation, and are true social entrepreneurs, which lets them improve the well-being of those around them. In addition, these individuals feel good about themselves by performing these actions, as they measure their performance by the social impact of their actions on society in general. Practical implications This study suggest there is a high awareness amongst people to exercise that responsibility in a voluntary way, through humanitarian initiatives and campaigns brought about especially by an unprecedented pandemic. In practice, people joining these initiatives motivate many others towards the causes, creating the will to continue in the future and satisfy unmet needs provoked by social crises. Originality/value This study is innovative because it is related to filling the gaps identified, mainly by carrying out an empirical study about ISR, rather than that of firms, where studies are more common.

scholarly journals Disclosure of Social-Economic Value in the Social Enterprise. Stimuli from an Italian Multiple Case Study

2020 ◽  
Vol 13 (6) ◽  
pp. 53
Author(s):  
Antonietta Cosentino
Keyword(s):  
Economic System ◽  
Economic Value ◽  
Multiple Case Study ◽  
Value Added ◽  
Well Being ◽  
Social Enterprises ◽  
Social Value ◽  
The Social ◽  
Multiple Case

The growing interest in the financial, social and environmental sustainability of all organizations as a whole, as well as the growing sentiment for their responsibility towards the community, lead organizations to face the challenge of evaluating and communicating their non-financial performance through the social accounting. The issue assumes a peculiar meaning within social enterprises (SEs) aimed at pursuing the general interest. In these organizations, the disclosure of the value created for both internal and social stakeholder raises to rank of survival condition because the development, reputation and credibility of the SEs are closely linked to the institution's ability to reach and communicate externally the social value created. This work aims to highlight the peculiar resources of the SEs and demonstrate that, in most cases, they allow SEs to achieve financial sustainability. Social and economic value will be assessed and the share of income that cannot be distributed, regardless of the relevant regulatory provisions, will be emphasized. To achieve these goals, a multiple case study is used to measure the value added distributed to internal and external stakeholders by adapting Mook model to SEs. The results show that volunteering and donations contribute not only to the social value generated by SEs but to their economic sustainability as well, being considered as the engine of development of the economic system as a whole. This paper contributes to the literature by focusing on the contribution of liberalities and volunteering to consolidate the financial structure of the SE and to development of the economic system as a whole.

scholarly journals The Consequences of Female Genital Mutilation on Psycho-Social Well-Being: A Systematic Review of Qualitative Research

2021 ◽  
pp. 104973232110018
Author(s):  
Sarah O’Neill ◽  
Christina Pallitto
Keyword(s):  
Female Genital Mutilation ◽  
Social Impact ◽  
Well Being ◽  
Social Consequences ◽  
Health Consequences ◽  
Genital Mutilation ◽  
The Social ◽  
Women's Lives ◽  
The Impact ◽  
Female Genital

The health consequences of female genital mutilation (FGM) have been described previously; however, evidence of the social consequences is more intangible. To date, few systematic reviews have addressed the impact of the practice on psycho-social well-being, and there is limited understanding of what these consequences might consist. To complement knowledge on the known health consequences, this article systematically reviewed qualitative evidence of the psycho-social impact of FGM in countries where it is originally practiced (Africa, the Middle East, and Asia) and in countries of the diaspora. Twenty-three qualitative studies describing the psycho-social impact of FGM on women’s lives were selected after screening. This review provides a framework for understanding the less visible ways in which women and girls with FGM experience adverse effects that may affect their sense of identity, their self-esteem, and well-being as well as their participation in society.

scholarly journals Mapping research on the social impact of the arts: what characterises the field?

2021 ◽  
Vol 1 ◽  
pp. 124
Author(s):  
Sofia Lindström Sol ◽  
Cia Gustrén ◽  
Gustaf Nelhans ◽  
Johan Eklund ◽  
Jenny Johannisson ◽  
...  
Keyword(s):  
Social Impact ◽  
Public Funding ◽  
Well Being ◽  
Research Field ◽  
Research Front ◽  
Data Set ◽  
Word Analysis ◽  
The Arts ◽  
Arts And Health ◽  
The Social

This article explores the broad and undefined research field of “the social impact of the arts”. The effects of art and culture are often used as justification for public funding, but the research on these interventions and their effects is unclear. Using a co-word analysis of over 10,000 articles published between 1990 and 2020, we examined the characteristics of the field as we have operationalised it through our searches. Since 2015, the research field of “the social impact of art” has expanded and consists of different epistemologies and methodologies, summarised in largely overlapping subfields belonging to the social sciences/humanities, arts education, and arts and health/therapy. In formal or informal learning settings, studies of theatre/drama as an intervention to enhance skills, well-being, or knowledge among children are most common. A study of the research front, operationalised as the bibliographic coupling of the most cited articles in the data set, confirmed the co-word analysis and revealed new themes that together form the ground for insight into research on the social impact of the arts. As such, this article can inform discussions on the social value of the arts and culture.

Leadership in Social Entrepreneurship

2017 ◽  
pp. 768-789
Author(s):  
Jorge Colvin Díez ◽  
José Manuel Saiz-Alvarez
Keyword(s):  
Social Entrepreneurship ◽  
Social Impact ◽  
Evolutionary Process ◽  
Social Value ◽  
Social Entrepreneur ◽  
Social Entrepreneurs ◽  
New Concepts ◽  
The Social ◽  
Theories Of Leadership ◽  
Indirect Action

The social entrepreneur has been analyzed from many perspectives, either from its social impact, its proposed social value, or its direct or indirect action. This chapter attempts to analyze the entrepreneur from a new approach: the perspective of the leader. Therefore, the question arises: is leadership in social entrepreneurs an evolutionary process or not? Is it a natural ability or a learned technique? Is the social entrepreneur a leader born or made? To answer this, [1] we will analyze the main contemporary theories of leadership from two different paradigms (Colvin, 2013), [2] we will define new concepts in the world of social entrepreneurship, [3] we will establish a life cycle of strategic leadership promoted by the social entrepreneur focused on his or her organization in order to serve as a seed for the intended social impact.

Social enterprise and the well-being of young people not in education, employment or training

2017 ◽  
Author(s):  
Steve Coles
Keyword(s):  
Risk Factors ◽  
Young People ◽  
Social Enterprise ◽  
Social Impact ◽  
Well Being ◽  
County Council ◽  
Social Enterprises ◽  
Budget Cuts ◽  
The Social

This chapter examines how social enterprises can improve the well-being of young people who are not in education, employment or training (NEET). NEET or NEETs refer to young people aged 16–24 who are not in education, employment or training. There are two subcategories of NEETs: unemployed young people (those who are actively seeking work) and economically inactive young people (those who have not actively sought work recently and/or are unable to start work imminently). The chapter first explains what we mean by ‘NEET’, ‘well-being’ and ‘social enterprise’ before providing an overview of the prevalence and make-up of the NEET population. It then considers the risk factors of becoming NEET and the consequences of NEET status, along with the social impact of social enterprises. It also uses the case of the Cambridgeshire County Council in Scotland to show how budget cuts adversely affect NEETs and concludes by emphasising the importance of entrepreneurship for NEETs.

Social value analysis: the case of Pompeu Fabra University

2020 ◽  
Vol 11 (1) ◽  
pp. 233-252 ◽  
Author(s):  
Silvia Ayuso ◽  
Pablo Sánchez ◽  
José Luis Retolaza ◽  
Mònica Figueras-Maz
Keyword(s):  
Market Value ◽  
Research Process ◽  
Social Value ◽  
Data Availability ◽  
Value Analysis ◽  
Social Accounting ◽  
Content Type ◽  
The Social ◽  
Accounting Model ◽  
The University

Purpose This paper aims to explore how to quantify the social value generated by higher education from a social accounting perspective. The proposed approach is integrated social value (ISV) analysis, a social accounting model that considers both the economic value and the social value created by an organisation for its stakeholders. Design/methodology/approach The ISV analysis has been applied to Pompeu Fabra University, following a participatory action research process with representatives of the university and its stakeholders. Findings The final ISV includes not only the social value created through the university’s economic activity – captured by economic and financial accounting indicators – but also the specific social value created for the different stakeholders by means of non-market relationships, which were monetised through the use of indicators and financial proxies. Research limitations/implications Like other social accounting methodologies, ISV analysis suffers from some limitations regarding data availability and economic pricing, that partly will be resolved with maturation of the methodology and increasing standardisation. Practical implications By using appropriate proxies, the non-market value of the university can be monetised and integrated with university’s market value. The social value results become a valuable tool for developing useful indicators for internal management and external communication. Social implications The process of measuring the social value created by universities provides a way to meet the rising demands for greater accountability and transparency and facilitates engagement with stakeholders on how these institutions are contributing to a sustainable society. Originality/value ISV is a recently proposed social accounting model that combines an organisation’s economic and social results into a single concept of value creation and thus contributes to advance the field of social accounting.

scholarly journals Conclusions

2021 ◽  
pp. 151-158
Author(s):  
Daniela Bandelli
Keyword(s):  
Social Impact ◽  
Social Values ◽  
Well Being ◽  
Same Sex ◽  
Single Issue ◽  
Same Sex Couples ◽  
Adult Participation ◽  
The Social ◽  
Legal Risks ◽  
Health And Well Being

AbstractThis conclusive chapter offers a few proposals to contribute to the necessary overcoming of the current polarization in the debate: adult-centric arguments could be renovated by focusing on the child as the protagonist of reproduction and representative of tomorrow’s humanity; adult participation in surrogacy could be understood as the result of decision-making influenced by social values of self-determination, with any support or condemnation of surrogacy being grounded on considerations about the social impact of surrogacy and child’s protection and not on the immediate personal benefits that it gives to the adults; the ideal goal of eliminating surrogacy can coexist with pragmatic restrictive regulatory initiatives; monitoring both the surrogates and children’s health and well-being, along with the quantification of surrogacy births are priority objectives to be achieved regardless of prohibitionist or regulatory orientations; inform women who are targets of recruitment about medical and legal risks and individual as well as social implications of surrogacy for their life and for children; single issue campaigns focused on the child and woman’s health can offer platforms of dialogue and mobilization for social movements which on other themes (e.g. abortion, same-sex couples parenting, and women empowerment) have different and even opposing views.

scholarly journals Assessment of the Impact of Road Transport Change on the Security of the Urban Social Environment

2021 ◽  
Vol 13 (22) ◽  
pp. 12630
Author(s):  
Rolandas Vitkūnas ◽  
Renata Činčikaitė ◽  
Ieva Meidute-Kavaliauskiene
Keyword(s):  
Social Environment ◽  
Social Impact ◽  
Well Being ◽  
Road Transport ◽  
Social Needs ◽  
Urban Transport ◽  
Green Economy ◽  
Transport Sector ◽  
The Social ◽  
The Impact

In the context of accelerating urbanisation, cities must ensure a viable economy, social well-being, and a healthy environment. Transport is one of the key conditions for economic development and meeting the needs of countries, regions, and cities. However, transport must meet not only the physiological but also the social needs of society, one of which is environmental security. Urban transport accounts for around 40% of CO2 emissions and 70% of other pollutants from road transport. Thus, one of the most difficult issues for any city to address when building bypasses is the growing number of cars in the city, traffic congestion, and the reduction of all greenhouse gas emissions. The documents adopted in July 2020 aim to revitalise the EU’s economy by moving towards a green economy and sustainability. In addition to the systematic and comparative analysis of concepts published in the scientific literature, the article also presents an analysis of the concepts of the sustainable city and sustainable transport, as well as a study of the social impact of bypasses and the assessment of the security of the social environment in the Baltic capitals. The aim of the article is to assess the impact of the growing number of vehicles on the security of the city’s social environment. Research results show that the number of pollutants and a direct dependence between the number of pollutants and the driving speed were established. Therefore, it needs to make investments in the transport sector: improving roads, the construction of bypasses, and the technical parameters of purchased cars.

scholarly journals Social Economy and Living Standards: Consumer Cooperatives in Barcelona, 1891–1935

2021 ◽  
pp. 1-26
Author(s):  
Francisco J. Medina-Albaladejo ◽  
Josep Pujol-Andreu
Keyword(s):  
Social Services ◽  
Social Impact ◽  
Low Cost ◽  
Social Economy ◽  
Well Being ◽  
Living Standards ◽  
Institutional Setting ◽  
Working Classes ◽  
The Social ◽  
Consumer Cooperatives

Abstract The living standards of the working classes during industrialization continue to be the subject of debate in European historiography. However, other factors closely related to the institutional setting, such as the role played by social economy and the institutions for collective action, are seldom considered. This study focuses on these factors, and attempts to quantify the social impact of consumer cooperatives. We argue that these institutions substantially improved the lot of the working classes from the mid-nineteenth century onwards, helping them to increase their incomes, and access food and services, such as education and social services, which the state did not provide in sufficient measure. To demonstrate this point, we analyse thirty-five consumer cooperatives in Barcelona, an industrial centre in which these organizations were more popular than anywhere else in Spain. Our main conclusion is that consumer cooperatives increased the well-being of their members, helping them to meet their substantial calorific needs, although their diets were unbalanced and low-cost; members improved their income between five and ten per cent, by simply shopping at the institution, and gained access to basic welfare services.

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