Social accounting

Research output: Chapter in Book/Report/Conference proceedingChapter

4 Citations (Scopus)

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 - 2010
Externally publishedYes

Fingerprint

responsibility
Balanced Scorecard
value added
economic factors
social factors
environmental factors
stakeholder
organization
participation
community
Accountability
Group
Conventional
Real Life
Physical Environment
Balanced Score Card
Economics
Stakeholders
Participation

ASJC Scopus subject areas

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

Cite this

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

Social accounting. / Mook, Laurie.

Third Sector Research. Springer New York, 2010. p. 171-185.

Research output: Chapter in Book/Report/Conference proceedingChapter

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