Social Accounting Systems: Essays on the State of the Art contains essays prepared during a workshop aimed at the development and promulgation of objectives for future work on social accounting, and the making of recommendations to achieve them by evaluating existing demographic and time-based accounting models. The essays describe and evaluate the state of the art of extant empirically based approaches to social accounting. The book opens with an overview chapter that describes the organizations of the Workshop on Social Accounting Systems at which the essays were presented and discussed, the nature of the tasks assigned to authors, and the major themes of workshop discussions. This is followed by separate chapters on time-based social accounting systems and demographic accounting; how subjective social indicators can be related to social accounting systems; and general evaluations of the systems described in the previous chapters. This book will be primarily of interest to social scientists and statisticians concerned with the development and integration of national data systems and with social indicator analyses. They also will be germane to the interests of students of contemporary social change and the quality of life.

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.

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.

Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state. Social Accounting and Public Management brings together for the first time 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. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.

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.

Social accounting grew up as a result of the desire to bring together in a meaningful and comprehensive manner all the available observed facts on the economic and financial activity of a nation. Three social accounting systems of flow have been developed during the last three decades. Each of these systems has been constructed separately and independently. The framework of each system is constructed to tackle specific aspects of the national economy. It is also designed in a manner, which helps in framing policies for future activity. The aim of this book is mainly to describe the anatomy of these three social accounting systems and compare their structures. Some attention is also given to a comparison of the systems in actual use by some industrially developed countries, including the centralized economies. The problem of integrating the three systems is also cursorily treated. The student of economics, and the economist in the service of industry, private or public, will obtain from this book a picture of the concepts and: definitions used in social accounting; the book also describes how each system is constructed, and which economic study or analysis it can best serve. Another valuable feature is the comparison the author makes of the national accounts system with the Russian "Natsional'ny Dokhod." In this far-reaching and complex work, the author has brought together the fruits of his very extensive studies into the social accounting methods of many nations, and he goes beyond the analysis of existing systems to suggest ways of tackling the problems of integrating the three main systems into one. Dr. Yanovsky is at present senior economist in the State Comptroller's Office in Israel. He studied economics in the Universities of Chicago and Manchester (where he obtained his doctorate at the Department of Economics and Social Studies in 1963). It was from a thesis he wrote while in Manchester that he drew the inspiration, and much of the material, for

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.