Social accounting for nonprofits: Two models

Richmond, Betty Jane; Mook, Laurie; Quarter, Jack

doi:10.1002/nml.2

Cited by 70 publications

(67 citation statements)

References 5 publications

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“…Deep ecology is employed in designing a SMAS to recognize costs of environment, manage uses and flows of resources, and measure reductions of these costs and contaminants [57] to support improvements in environmental performance [5]. Social management accounting will measure costs of social impacts in order to improve social performance of organizations [46,54]. Marx's labour theory of value is used to explain the need to measure social costs relating to improvements in skills, knowledge, and 'qualities' of employees while maximizing profits from higher consumption [13,[58][59][60] and developing social performance [11].…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Identifying System Characteristics for Development of a Sustainability Management Accounting Information System: Towards a Conceptual Design for the Manufacturing Industry

Petcharat

Mula

2009

2009 Fourth International Conference on Cooperation and Promotion of Information Resources in Science and Technology

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Abstract-This research aims to identify effective management accounting information system's characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based costing (ABC), which to date has not recognized environmental costs as appropriate costs of products. In addition, ABC has not covered measuring costs of social impacts which are becoming significant issues for stakeholders. As a result, this study will develop a conceptual model for a Sustainability Management Accounting System (SMAS) that applies the ABC approach but extended by the study. A SMAS employs environmental management accounting and social management accounting concepts and practices, to inform the development of the SMAS conceptual model using system characteristics identified to provide a holistic system for a company. Once full developed, SMAS will provide environmental and social costs information to support disclosures and internal decision making for management of these costs. This paper sets out the theoretical framework for the study that will lead to the development of the conceptual model for a SMAS.Keywords-component; activity based costing (ABC), enviornmetnal managemetn accouting (EMA), social management accounting (SMA), sustainability management accounting system (SMAS), environmetnal cost, social cost.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Identifying System Characteristics for Development of a Sustainability Management Accounting Information System: Towards a Conceptual Design for the Manufacturing Industry

Petcharat

Mula

2009

2009 Fourth International Conference on Cooperation and Promotion of Information Resources in Science and Technology

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“…Assigning the right importance to social items is of relevance for non-profit organizations because some of these organizations serve their clients either without charge or with a nominal charge, and therefore the financial statements do not track the benefits created. Moreover, even non-profit organizations with earned revenues have a social mission, and therefore including social benefits in the financial statements is necessary to provide a more complete view of the overall performance (Richmond et al 2003). Thus, focusing on financial management can be meaningless for social enterprises, as it is not a concern of their purposes and missions.…”

Section: The Path For Future Developmentmentioning

confidence: 98%

Conceptualizing Social Entrepreneurship

Grieco

2015

SpringerBriefs in Business

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The purpose of this chapter is to outline the concept of social entrepreneurship, describing its origins within the whole phenomenon of social economy. Particular attention is paid to providing an overall vision of the features of this complex concept, and illustrating those elements that are mostly debated in the attempts to draft a generally accepted definition. The differences emerging across countries concerning the concept of social entrepreneurship will also be touched upon. This chapter provides an overview of what social enterprises are and the reason why assessing social impact is highly beneficial for them.

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“…•The Expanded Value Added Statement (EVAS) (see Richmond et al, 2003;Mook et al, 2009). •The Volunteer Investment and Value Added (VIVA) (Gaskin and Dobson, 1997;Gaskin, 1999).…”

Section: Outcome-based Approachesmentioning

confidence: 99%