Author: Laurie Mook Publisher: University of Toronto Press ISBN: 1442611464 Category : Business & Economics Languages : en Pages : 281
Book Description
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.
Author: José Luis Retolaza Publisher: Springer ISBN: 3319133772 Category : Business & Economics Languages : en Pages : 77
Book Description
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.
Author: Laurie Mook Publisher: University of Toronto Press ISBN: 1442694440 Category : Business & Economics Languages : en Pages : 281
Book Description
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.
Author: Ferreira, Augusta Publisher: IGI Global ISBN: 1522584838 Category : Business & Economics Languages : en Pages : 372
Book Description
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.
Author: Laurie Mook Publisher: Sigel Press ISBN: 1905941013 Category : Business & Economics Languages : en Pages : 35
Book Description
How do nonprofit organizations add value to communities? How can they create social capital out of the money invested in them? Can nonprofits and cooperatives measure their social performance and make their business case? How can nonprofits measure their outputs with more accuracy? This book answers these questions and more.
Author: Stephen Penman Publisher: Columbia University Press ISBN: 0231521855 Category : Business & Economics Languages : en Pages : 265
Book Description
Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.
Author: Stephen P. Osborne Publisher: Routledge ISBN: 1136931740 Category : Business & Economics Languages : en Pages : 397
Book Description
This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.
Author: Álvarez-García, Begoña Publisher: IGI Global ISBN: 1799824411 Category : Business & Economics Languages : en Pages : 357
Book Description
Over the past years, significant changes have occurred in the corporate sector arising from globalization, increasing international competitiveness, and intensive use of information and communication technologies (ICTs). These developments have led to new corporate and social behaviors that are affecting the entire corporate value chain. Thus, business organizations are focusing on technological innovation as a driving force of development. Emerging Tools and Strategies for Financial Management is a pivotal reference source that explores both practical and theoretical perspectives on how financial management is evolving and how future consequences of technological innovation will affect individuals, businesses, and society. While highlighting topics such as financial imbalance, venture capital, and shadow banking, this publication explores the relationship between companies and their customers and the methods of generating changes in today’s enterprises. This book is ideally designed for business managers, financial analysts, financial controllers, directors, finance officers, treasurers, entrepreneurs, CEOs, academicians, students, and research professionals.
Author: Adam Richards Publisher: Emerald Group Publishing ISBN: 1789739314 Category : Business & Economics Languages : en Pages : 197
Book Description
Generation Impact fills a significant gap in the impact accounting literature about how ambitions, pressures, and misgivings can be addressed, dealt with, and harnessed into forward-looking programmes for the creation, measurement, and management in social accounting.
Author: Anthony G. Hopwood Publisher: Cambridge University Press ISBN: 9780521469654 Category : Business & Economics Languages : en Pages : 344
Book Description
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Author: Laurie Mook
Author: José Luis Retolaza
Author: Laurie Mook
Author: Ferreira, Augusta
Author: Laurie Mook
Author: Stephen Penman
Author: Stephen P. Osborne
Author: Álvarez-García, Begoña
Author: Adam Richards
Author: Anthony G. Hopwood