haku: @author Nicholls, A. / yhteensä: 21
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| Tekijä: | Nicholls, A. |
| Otsikko: | 'We do good things, don't we?': 'Blended value accounting' in social entrepreneurship |
| Lehti: | Accounting, Organizations and Society
2009 : AUG/OCT, VOL. 34: 6-7 p. 755-769 |
| Asiasana: | social accounting reporting environment case studies entrepreneurship |
| Kieli: | eng |
| Tiivistelmä: | The paper provides an exploratory analysis of the emergent reporting practices used by social entrepreneurs in terms of their institutional settings and strategic objectives. The reporting practices disclose more nuanced and contingent social and environmental impacts and outcomes than only financial performance. The social and environmental impacts act as symbolic objects expressing the market orientation of many socially entrepreneurial organizations in that they aim to provide more complete and transparten disclosure of a variety of performance impacts. Three theoretical interpretations are used to conceptualize the function and effects of reporting, disclosure and audit in social entrepreneurship: positivist; critical theorist; and interpretative. A new theoretical construct: Blended Value Accounting is developed based on a discussion of five case studies. It constitutes a spectrum of disclosure logics used by social entrepreneurs to access reosurces and realize organizational mission objectives with key stakeholders. |
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