bokomslag Social Accounting for Sustainability

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75 sidor
2015

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 asustainable 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.

Författare: José Luis Retolaza, Leire San-José, Maite Ruíz-Roqueñi
Format: Pocket/Paperback
ISBN: 9783319133768
Språk: Engelska
Antal sidor: 75
Utgivningsdatum: 2015-10-27
Förlag: Springer International Publishing AG