Social accounting

Research output: Chapter in Book/Report/Conference proceedingChapter

5 Scopus citations

Abstract

This chapter presents an overview of social accounting for nonprofits, which broadens the range of information presented in conventional nonprofit accounting to include economic, social, and environmental factors. It also enables the participation of a larger group of stakeholders in its formulation. A related issue is that of multiple accountabilities, and several international accountability frameworks are highlighted. The chapter then examines in detail three real-life applications of social accounting: the Global Reporting Initiative, a Balanced Scorecard approach, and the Expanded Value Added Statement. Each approach attempts to understand the impact an organization has on their communities and the physical environment, and drive behavior consistent with mission and broad accountability.

Original languageEnglish (US)
Title of host publicationThird Sector Research
PublisherSpringer New York
Pages171-185
Number of pages15
ISBN (Print)9781441957061
DOIs
StatePublished - Dec 1 2010
Externally publishedYes

ASJC Scopus subject areas

  • Social Sciences(all)
  • Arts and Humanities(all)

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    Mook, L. (2010). Social accounting. In Third Sector Research (pp. 171-185). Springer New York. https://doi.org/10.1007/978-1-4419-5707-8_13