Ground-breaking examination of organizations founded on a social mission – social enterprises, no... more Ground-breaking examination of organizations founded on a social mission – social enterprises, non-profits, co-operatives, credit unions, and community development organizations. The second edition contains six new case studies as well three new chapters addressing leadership and strategic management, and human resources management.
Understanding the Social Economy of the United States is a comprehensive introduction to the oper... more Understanding the Social Economy of the United States is a comprehensive introduction to the operation and study of organizations with social goals – public sector nonprofits, civil society organizations, social enterprises, cooperatives and other organizations with a social mission – under the rubric of the social economy.
This text is rich in examples and case studies that explain the social economy framework in the context of the United States. The book not only highlights the differences between these organizations and traditional businesses, but also provides applied chapters on organizational development, strategic management and leadership, human resources, finance, and social accounting and accountability in social economy organizations.
The perfect introduction to the social economy framework for students of nonprofit management, business, social entrepreneurship, and public policy, Understanding the Social Economy of the United States is an invaluable resource for the classroom and for practitioners working in the social economy sector.
When organizations use social accounting practices, they are able to measure their performance in... more When organizations use social accounting practices, they are able to measure their performance in terms of benefits accrued to key stakeholders such as their communities, human resources, and those investing in the organization. This innovative change in accounting can lead to a fundamentally different perspective on the value of an organization. Through case studies of organizations that have implemented social accounting in the United States, Canada, India, and Scotland, Accounting for Social Value provides a unique perspective for understanding key issues in this growing field.
Building on two related titles, Researching the Social Economy (2010) and Businesses with a Difference (2012), 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. The lessons learned are valuable not only for other social economy organizations, but also for organizations in the public and for-profit sectors.
TABLE OF CONTENTS
Preface
Contributors
Part I: Introduction
1. Social Accounting for the Social Economy
LAURIE MOOK (Arizona State University)
Part II: Developing New Social Accounting Frameworks
2. Developing Techniques for Stewardship: A Scottish Study
MASSIMO CONTRAFATTO (University of Bergamo) and JAN BEBBINGTON (University of St. Andrews)
3. Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics
DARRYL REED (York University), ANANYA MUKHERJEE (York University), J.J. MCMURTRY (York University) and MANJULA CHERKIL (Indian Institute of Management)
4. Stakeholder Engagement in the Design of Social Accounting and Reporting Tools
LESLIE BROWN (Mount Saint Vincent University) and ELIZABETH HICKS
5. Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alterna Savings Credit Union
EDWARD T. JACKSON (Carleton University) and MICHELE TARSILLA (Western Michigan University)
6. The Demonstrating Value Initiative: Social Accounting for Social Enterprises
BRYN SADOWNIK (Vancity Community Foundation)
7. Measuring the Performance of Convention and Visitors Bureaus
TIMOTHY J. TYRRELL (Arizona State University) and ROBERT J. JOHNSTON (George Perkins Marsh Institute)
PART III: Moving Forward
8. Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities
J.J. MCMURTRY, JACQUELINE MEDALYE (York University) and DARRYL REED (York University)
9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems
KATHERINE RUFF (Charity Intelligence Canada)
10. Social Accounting: Lessons Learned for the Road Ahead
LAURIE MOOK and MIKULAS PSTROSS (Arizona State University)"""
Market-based social economy firms such as social enterprises, social purpose businesses, co-opera... more Market-based social economy firms such as social enterprises, social purpose businesses, co-operatives, credit unions, and community economic development corporations aim to meet distinct social needs while making money. Do these types of businesses have the potential for growth in the modern economy? Are they destined to function only in areas where conventional firms cannot achieve a sufficient rate of return? Or will the role of social economy organizations change as businesses begin placing more emphasis on corporate social responsibility?
Building on the popular 2010 collection Researching the Social Economy, Businesses with a Difference explores the challenges and opportunities faced by firms that seek a genuine balance between their social and economic objectives. Through international case studies, including comparative analyses, this innovative collection highlights the unique issues that must be addressed when associations are accountable not to investors and shareholders, but instead to ordinary people.
Researching the Social Economy is one of the first comprehensive research collections on the soci... more Researching the Social Economy is one of the first comprehensive research collections on the social economy in Canada. While the term "social economy" is used widely is Western Europe and Quebec, it has had minimal currency in English Canada, where the differences between the public and private sectors and among nonprofits, co-operatives, social enterprises, and community economic development organizations have been emphasized.
The contributions to this volume, flowing from an inter-regional and international network of scholars and community organizations, analyze how the social economy, in its many manifestations, interacts with and shares commonalities with organizations in the other sectors of the economy. Taken as a whole, Researching the Social Economy enriches our understanding of how this important cluster of organizations contributes to Canadian society in both economic and social terms, and lays the groundwork for future study.
Governments use Information and Communication Technologies (ICTs) in various ways to include the ... more Governments use Information and Communication Technologies (ICTs) in various ways to include the public into decision-making processes, and online public participation is one of the participatory activities included in open government plans. Using data from comments posted on an online deliberative platform initiated by a municipal government, this paper explores how ideation naturally emerged in the deliberation process and examines the role of participants in each stage of the ideation process. We identified five dimensions in the ideation process: idea proposal, idea reception, idea development, idea closure, and idea implementation. In the online forum that we examined, the comments referred to idea reception, idea development, and idea closure. We found that the dimensions and patterns of ideation were related to the level of controversy of particular issues. More specifically, when we examined the ideation processes by level of idea controversy, we observed that more disagreements led to more activity in stage I of idea development (informing, commentary, and clarifying). We also identified nine different roles performed by participants: supporting, disagreeing, informing, clarifying, commentary, arguing, expanding, wrapping, and mobilizing. This paper concludes with lessons for the design and implementation of online public participation processes.
This poster presents a conceptual framework for nonprofit integrated social accounting (NISA). In... more This poster presents a conceptual framework for nonprofit integrated social accounting (NISA). In contrast to prior social accounting models, which consist primarily of individual measures of performance, we take a balanced approach where performance is measured across multiple domains from multiple perspectives. The underlying assumption of the model is that accounting drives behavior and as such, plays an important role in shaping and communicating the ‘reality’ of the organization. In other words, including certain things and excluding others from the accounting statement affects how decisions and policies are made. In the case of the framework presented in this poster, the ‘reality’ we are constructing is based on the economic, social and environmental factors deemed important by the stakeholders of a nonprofit organization. The conceptual framework includes defining social accounting, setting the boundaries of the reporting entity, identifying the objectives of nonprofit reporting, and considering the questions that have to be answered in order to know if the organization is achieving its goals. Finally we propose a social accounting statement for nonprofits based on this framework, bringing together the concepts of conventional accounting, value creation and expanded value added, intellectual capital (human, organizational and relational), and ‘stakeholder-sourcing’ for organizational learning and growth. These concepts inter-relate and focus attention on functional and strategic accountability; efficiency and effectiveness; and feedback and readjustment.
Introduction The impact of student-faculty interaction on higher education students has been the ... more Introduction The impact of student-faculty interaction on higher education students has been the object of countless studies and journal articles. Study after study has confirmed the hypothesis that a close student-faculty relationship positively affects academic achievement, occupational decisions, educational aspirations, institutional persistence, intellectual and personal development, academic and non-academic satisfaction, and attitudes toward college (Kwong, 1991; Lamport, 1993; Moore, Lovell, McGann, & Wyrick, 1998; Nagda, Gregerman, Jonides, von Hippel, & Lerner, 1998; Pascarella, 1980; Pascarella & Terenzini, 1991; Romanski, 1987)1. However, in spite of their important contributions to the field, most of these studies fail to sufficiently address studentfaculty interaction in the broader context of class, race and gender inequalities. At the same time, the critical literature on the role of educational institutions in reproducing and reinforcing social inequalities (e.g. An...
Canadian journal of nonprofit and social economy research, 2012
ABSTRACTThis mixed methods study examines whether the rural/urban distribution of credit union/ca... more ABSTRACTThis mixed methods study examines whether the rural/urban distribution of credit union/caisse populaire branches differs significantly from the general urban/rural demographic pattern in Canada. It also explores whether their distribution is different from that of banks, looking at the cases of Québec and Atlantic Canada. The study finds a rural tilt among financial cooperatives in Canada, and seven key informants present their views on the results. Their responses are categorized in two main themes: why financial cooperatives are overrepresented in rural and small town areas, and why they are under-represented in urban ones. A discussion follows, and directions for further study are provided.RÉSUMÉCette étude utilisant des méthodes combinées examine si la distribution des succursales de coopératives d’épargne et de crédit / caisses populaires en milieu rural et urbain diffère de façon importante de la tendance démographique générale des milieux urbains et ruraux au Canada. ...
Canadian journal of nonprofit and social economy research, 2010
In general, the emphasis of social economy theorists has been sectoral; that is, research has emp... more In general, the emphasis of social economy theorists has been sectoral; that is, research has emphasized the uniqueness of the social economy, almost as if it is a world apart from the rest of society. This article, in contrast, focuses on the differing forms of interaction between the social economy and other parts of society. The authors use a Venn diagram to illustrate differing forms of interaction between the social economy and other parts of society, and also the fluidity of the social economy. The model presented assumes that the social economy is embedded within society, and some players within the social economy support social norms and others challenge these norms and present a transformative vision. RÉSUMÉ Généralement, les théoriciens de l'économie sociale se concentrent sur l'approche sectorielle, c'est-à-dire que leurs recherches soulignent le caractère unique de l'économie sociale, presque comme s'il s'agissait d'un monde en marge du rest...
Ground-breaking examination of organizations founded on a social mission – social enterprises, no... more Ground-breaking examination of organizations founded on a social mission – social enterprises, non-profits, co-operatives, credit unions, and community development organizations. The second edition contains six new case studies as well three new chapters addressing leadership and strategic management, and human resources management.
Understanding the Social Economy of the United States is a comprehensive introduction to the oper... more Understanding the Social Economy of the United States is a comprehensive introduction to the operation and study of organizations with social goals – public sector nonprofits, civil society organizations, social enterprises, cooperatives and other organizations with a social mission – under the rubric of the social economy.
This text is rich in examples and case studies that explain the social economy framework in the context of the United States. The book not only highlights the differences between these organizations and traditional businesses, but also provides applied chapters on organizational development, strategic management and leadership, human resources, finance, and social accounting and accountability in social economy organizations.
The perfect introduction to the social economy framework for students of nonprofit management, business, social entrepreneurship, and public policy, Understanding the Social Economy of the United States is an invaluable resource for the classroom and for practitioners working in the social economy sector.
When organizations use social accounting practices, they are able to measure their performance in... more When organizations use social accounting practices, they are able to measure their performance in terms of benefits accrued to key stakeholders such as their communities, human resources, and those investing in the organization. This innovative change in accounting can lead to a fundamentally different perspective on the value of an organization. Through case studies of organizations that have implemented social accounting in the United States, Canada, India, and Scotland, Accounting for Social Value provides a unique perspective for understanding key issues in this growing field.
Building on two related titles, Researching the Social Economy (2010) and Businesses with a Difference (2012), 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. The lessons learned are valuable not only for other social economy organizations, but also for organizations in the public and for-profit sectors.
TABLE OF CONTENTS
Preface
Contributors
Part I: Introduction
1. Social Accounting for the Social Economy
LAURIE MOOK (Arizona State University)
Part II: Developing New Social Accounting Frameworks
2. Developing Techniques for Stewardship: A Scottish Study
MASSIMO CONTRAFATTO (University of Bergamo) and JAN BEBBINGTON (University of St. Andrews)
3. Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics
DARRYL REED (York University), ANANYA MUKHERJEE (York University), J.J. MCMURTRY (York University) and MANJULA CHERKIL (Indian Institute of Management)
4. Stakeholder Engagement in the Design of Social Accounting and Reporting Tools
LESLIE BROWN (Mount Saint Vincent University) and ELIZABETH HICKS
5. Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alterna Savings Credit Union
EDWARD T. JACKSON (Carleton University) and MICHELE TARSILLA (Western Michigan University)
6. The Demonstrating Value Initiative: Social Accounting for Social Enterprises
BRYN SADOWNIK (Vancity Community Foundation)
7. Measuring the Performance of Convention and Visitors Bureaus
TIMOTHY J. TYRRELL (Arizona State University) and ROBERT J. JOHNSTON (George Perkins Marsh Institute)
PART III: Moving Forward
8. Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities
J.J. MCMURTRY, JACQUELINE MEDALYE (York University) and DARRYL REED (York University)
9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems
KATHERINE RUFF (Charity Intelligence Canada)
10. Social Accounting: Lessons Learned for the Road Ahead
LAURIE MOOK and MIKULAS PSTROSS (Arizona State University)"""
Market-based social economy firms such as social enterprises, social purpose businesses, co-opera... more Market-based social economy firms such as social enterprises, social purpose businesses, co-operatives, credit unions, and community economic development corporations aim to meet distinct social needs while making money. Do these types of businesses have the potential for growth in the modern economy? Are they destined to function only in areas where conventional firms cannot achieve a sufficient rate of return? Or will the role of social economy organizations change as businesses begin placing more emphasis on corporate social responsibility?
Building on the popular 2010 collection Researching the Social Economy, Businesses with a Difference explores the challenges and opportunities faced by firms that seek a genuine balance between their social and economic objectives. Through international case studies, including comparative analyses, this innovative collection highlights the unique issues that must be addressed when associations are accountable not to investors and shareholders, but instead to ordinary people.
Researching the Social Economy is one of the first comprehensive research collections on the soci... more Researching the Social Economy is one of the first comprehensive research collections on the social economy in Canada. While the term "social economy" is used widely is Western Europe and Quebec, it has had minimal currency in English Canada, where the differences between the public and private sectors and among nonprofits, co-operatives, social enterprises, and community economic development organizations have been emphasized.
The contributions to this volume, flowing from an inter-regional and international network of scholars and community organizations, analyze how the social economy, in its many manifestations, interacts with and shares commonalities with organizations in the other sectors of the economy. Taken as a whole, Researching the Social Economy enriches our understanding of how this important cluster of organizations contributes to Canadian society in both economic and social terms, and lays the groundwork for future study.
Governments use Information and Communication Technologies (ICTs) in various ways to include the ... more Governments use Information and Communication Technologies (ICTs) in various ways to include the public into decision-making processes, and online public participation is one of the participatory activities included in open government plans. Using data from comments posted on an online deliberative platform initiated by a municipal government, this paper explores how ideation naturally emerged in the deliberation process and examines the role of participants in each stage of the ideation process. We identified five dimensions in the ideation process: idea proposal, idea reception, idea development, idea closure, and idea implementation. In the online forum that we examined, the comments referred to idea reception, idea development, and idea closure. We found that the dimensions and patterns of ideation were related to the level of controversy of particular issues. More specifically, when we examined the ideation processes by level of idea controversy, we observed that more disagreements led to more activity in stage I of idea development (informing, commentary, and clarifying). We also identified nine different roles performed by participants: supporting, disagreeing, informing, clarifying, commentary, arguing, expanding, wrapping, and mobilizing. This paper concludes with lessons for the design and implementation of online public participation processes.
This poster presents a conceptual framework for nonprofit integrated social accounting (NISA). In... more This poster presents a conceptual framework for nonprofit integrated social accounting (NISA). In contrast to prior social accounting models, which consist primarily of individual measures of performance, we take a balanced approach where performance is measured across multiple domains from multiple perspectives. The underlying assumption of the model is that accounting drives behavior and as such, plays an important role in shaping and communicating the ‘reality’ of the organization. In other words, including certain things and excluding others from the accounting statement affects how decisions and policies are made. In the case of the framework presented in this poster, the ‘reality’ we are constructing is based on the economic, social and environmental factors deemed important by the stakeholders of a nonprofit organization. The conceptual framework includes defining social accounting, setting the boundaries of the reporting entity, identifying the objectives of nonprofit reporting, and considering the questions that have to be answered in order to know if the organization is achieving its goals. Finally we propose a social accounting statement for nonprofits based on this framework, bringing together the concepts of conventional accounting, value creation and expanded value added, intellectual capital (human, organizational and relational), and ‘stakeholder-sourcing’ for organizational learning and growth. These concepts inter-relate and focus attention on functional and strategic accountability; efficiency and effectiveness; and feedback and readjustment.
Introduction The impact of student-faculty interaction on higher education students has been the ... more Introduction The impact of student-faculty interaction on higher education students has been the object of countless studies and journal articles. Study after study has confirmed the hypothesis that a close student-faculty relationship positively affects academic achievement, occupational decisions, educational aspirations, institutional persistence, intellectual and personal development, academic and non-academic satisfaction, and attitudes toward college (Kwong, 1991; Lamport, 1993; Moore, Lovell, McGann, & Wyrick, 1998; Nagda, Gregerman, Jonides, von Hippel, & Lerner, 1998; Pascarella, 1980; Pascarella & Terenzini, 1991; Romanski, 1987)1. However, in spite of their important contributions to the field, most of these studies fail to sufficiently address studentfaculty interaction in the broader context of class, race and gender inequalities. At the same time, the critical literature on the role of educational institutions in reproducing and reinforcing social inequalities (e.g. An...
Canadian journal of nonprofit and social economy research, 2012
ABSTRACTThis mixed methods study examines whether the rural/urban distribution of credit union/ca... more ABSTRACTThis mixed methods study examines whether the rural/urban distribution of credit union/caisse populaire branches differs significantly from the general urban/rural demographic pattern in Canada. It also explores whether their distribution is different from that of banks, looking at the cases of Québec and Atlantic Canada. The study finds a rural tilt among financial cooperatives in Canada, and seven key informants present their views on the results. Their responses are categorized in two main themes: why financial cooperatives are overrepresented in rural and small town areas, and why they are under-represented in urban ones. A discussion follows, and directions for further study are provided.RÉSUMÉCette étude utilisant des méthodes combinées examine si la distribution des succursales de coopératives d’épargne et de crédit / caisses populaires en milieu rural et urbain diffère de façon importante de la tendance démographique générale des milieux urbains et ruraux au Canada. ...
Canadian journal of nonprofit and social economy research, 2010
In general, the emphasis of social economy theorists has been sectoral; that is, research has emp... more In general, the emphasis of social economy theorists has been sectoral; that is, research has emphasized the uniqueness of the social economy, almost as if it is a world apart from the rest of society. This article, in contrast, focuses on the differing forms of interaction between the social economy and other parts of society. The authors use a Venn diagram to illustrate differing forms of interaction between the social economy and other parts of society, and also the fluidity of the social economy. The model presented assumes that the social economy is embedded within society, and some players within the social economy support social norms and others challenge these norms and present a transformative vision. RÉSUMÉ Généralement, les théoriciens de l'économie sociale se concentrent sur l'approche sectorielle, c'est-à-dire que leurs recherches soulignent le caractère unique de l'économie sociale, presque comme s'il s'agissait d'un monde en marge du rest...
Canadian journal of nonprofit and social economy research, 2014
This study builds upon earlier studies of the degree of interchangeability between volunteers and... more This study builds upon earlier studies of the degree of interchangeability between volunteers and paid staff in nonprofit organizations. While these earlier studies were from an organization perspective, this study is from the perspective of volunteers, and looks at individual and organizational characteristics in all types of organizations—nonprofits, for-profits, government agencies, and others. The findings indicate that 10.8% of volunteers reported replacing a paid staff member, 3.1% permanently. Volunteers also reported being replaced by paid staff: 7.6% reported being replaced, 2.1% permanently. The study suggests that organizations utilize a co-production model and appear to interchange their paid staff and volunteers when needed in tasks requiring higher-level skills. RÉSUMÉ Cette étude se fonde sur des études antérieures qui portaient sur le niveau d’interchangeabilité entre Cette étude se fonde sur des études antérieures qui portaient sur le niveau d’interchangeabilité ent...
In this volume, contributors representing an inter-regional and international network of scholars... more In this volume, contributors representing an inter-regional and international network of scholars and community organizations analyse how the social economy, in its many manifestations, interacts with and shares characteristics of organizations in the other sectors of the economy. The first study of its kind, Researching the Social Economy enriches our understanding of how this important cluster of organizations contributes to Canadian society in both economic and social terms, and lays the groundwork for future study.< br>< br> ...
This article undertakes a critique of social return on investment (SROI), combining the existing ... more This article undertakes a critique of social return on investment (SROI), combining the existing research literature with an analysis of six case studies of supported social enterprises employing people with disabilities and other challenges that affect their access to the conventional labor market. The critique of SROI focuses on its positivist roots and its emphasis on one number, the SROI ratio. It also discusses the technical challenges in producing that number, including concerns about its reliability. The article presents the stakeholder impact statement, an approach that is rooted in interpretivism and attempts to understand the impact of enterprises through the eyes of multiple stakeholders. Unlike SROI, which is a supplement to conventional accounting statements, the stakeholder impact statement integrates financial and social impact data, thereby placing them on the same level of importance.
This paper provides a detailed description of the new Italian social accounting rules and guideli... more This paper provides a detailed description of the new Italian social accounting rules and guidelines that the Government issued during the last four years. The application of the new law and guidelines requires new skills and knowledge for implementation. The new skills and knowledge are helpful for large organizations and also for medium and small ones that recognize the importance of using these tools (financial reporting, social reporting, social impact assessment) for improving their efficiency and effectiveness. Integrated social accounting may be helpful in this regard, and as such, the authors pose the research question: Is the integrated social accounting model (ISA model) applicable to the new accounting rules and innovations introduced by the law and guidelines for the Italian third sector entities? Are Italian non-profit organizations ready for these accounting innovations? The authors also pay attention to the United Nations Sustainable Development Goals (SDGs 2030) and ...
There is a considerable literature, albeit inconclusive, on whether workers in the nonprofit sect... more There is a considerable literature, albeit inconclusive, on whether workers in the nonprofit sector are paid less than their counterparts in the private and public sectors. For example, a large national study in the US showed positive and negative differentials for some occupations and industries, but no systematic differences that are sector wide (Leete, 2000). Other studies targeted to specific sub-sectors are mixed in their results: many support these negative wage differentials and others do not (Bond, Raehl, & Pitterle, 1999; Naci ...
The papers are based on a recent book, What Counts: Social Accounting for Nonprofits and Co-opera... more The papers are based on a recent book, What Counts: Social Accounting for Nonprofits and Co-operatives (Quarter, Mook, & Richmond, 2003), that defines, describes and provides practical models of social accounting statements as well as presenting a toolkit for implementation. The book argues that financial accounting should expand to include social variables using the example of volunteer contributions as a key aspect of nonprofit resources that should be included in financial statements. The first paper, Introduction to Social Accounting and the Obstacles to its Achievement, sets the stage for the panel by providing a definition of social accounting and a discussion of its key features. The paper also discusses the results of a recent survey that assessed the extent to which nonprofit organizations across Canada accounted for volunteer contributions as an important social resource. The second paper, Social Accounting for Nonprofits: An Integrated Approach, presents three new social ...
This webinar explored where the economic and business aspects of co-operatives intersect with the... more This webinar explored where the economic and business aspects of co-operatives intersect with the social aspects of co-operatives. In exploring these concurrent bottom lines, the speakers examined co-operatives in the context of the social economy and as well, they explored how co-operatives use social accounting to critically examine their social impact as an enterprise. Dr. J.J. McMurtry of York University and editor of the book Living Economics: Perspectives on Canada’s Social Economy, will define the social economy (unpacking how these two concepts can be defined together) and how co-operatives can be defined therein. Dr. Laurie Mook of Arizona State University and co-author of the book, What Counts: Social Accounting for Nonprofits and Cooperatives, will describe concepts of social and sustainability accounting and describe how co-operatives balance this type of measurement and performance evaluation in tandem with economic and business evaluation.
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Books by Laurie Mook
This text is rich in examples and case studies that explain the social economy framework in the context of the United States. The book not only highlights the differences between these organizations and traditional businesses, but also provides applied chapters on organizational development, strategic management and leadership, human resources, finance, and social accounting and accountability in social economy organizations.
The perfect introduction to the social economy framework for students of nonprofit management, business, social entrepreneurship, and public policy, Understanding the Social Economy of the United States is an invaluable resource for the classroom and for practitioners working in the social economy sector.
Building on two related titles, Researching the Social Economy (2010) and Businesses with a Difference (2012), 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. The lessons learned are valuable not only for other social economy organizations, but also for organizations in the public and for-profit sectors.
TABLE OF CONTENTS
Preface
Contributors
Part I: Introduction
1. Social Accounting for the Social Economy
LAURIE MOOK (Arizona State University)
Part II: Developing New Social Accounting Frameworks
2. Developing Techniques for Stewardship: A Scottish Study
MASSIMO CONTRAFATTO (University of Bergamo) and JAN BEBBINGTON (University of St. Andrews)
3. Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics
DARRYL REED (York University), ANANYA MUKHERJEE (York University), J.J. MCMURTRY (York University) and MANJULA CHERKIL (Indian Institute of Management)
4. Stakeholder Engagement in the Design of Social Accounting and Reporting Tools
LESLIE BROWN (Mount Saint Vincent University) and ELIZABETH HICKS
5. Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alterna Savings Credit Union
EDWARD T. JACKSON (Carleton University) and MICHELE TARSILLA (Western Michigan University)
6. The Demonstrating Value Initiative: Social Accounting for Social Enterprises
BRYN SADOWNIK (Vancity Community Foundation)
7. Measuring the Performance of Convention and Visitors Bureaus
TIMOTHY J. TYRRELL (Arizona State University) and ROBERT J. JOHNSTON (George Perkins Marsh Institute)
PART III: Moving Forward
8. Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities
J.J. MCMURTRY, JACQUELINE MEDALYE (York University) and DARRYL REED (York University)
9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems
KATHERINE RUFF (Charity Intelligence Canada)
10. Social Accounting: Lessons Learned for the Road Ahead
LAURIE MOOK and MIKULAS PSTROSS (Arizona State University)"""
Building on the popular 2010 collection Researching the Social Economy, Businesses with a Difference explores the challenges and opportunities faced by firms that seek a genuine balance between their social and economic objectives. Through international case studies, including comparative analyses, this innovative collection highlights the unique issues that must be addressed when associations are accountable not to investors and shareholders, but instead to ordinary people.
The contributions to this volume, flowing from an inter-regional and international network of scholars and community organizations, analyze how the social economy, in its many manifestations, interacts with and shares commonalities with organizations in the other sectors of the economy. Taken as a whole, Researching the Social Economy enriches our understanding of how this important cluster of organizations contributes to Canadian society in both economic and social terms, and lays the groundwork for future study.
Conference Presentations by Laurie Mook
Can be downloaded from: http://dl.acm.org/citation.cfm?id=2912197&preflayout=flat
Papers by Laurie Mook
This text is rich in examples and case studies that explain the social economy framework in the context of the United States. The book not only highlights the differences between these organizations and traditional businesses, but also provides applied chapters on organizational development, strategic management and leadership, human resources, finance, and social accounting and accountability in social economy organizations.
The perfect introduction to the social economy framework for students of nonprofit management, business, social entrepreneurship, and public policy, Understanding the Social Economy of the United States is an invaluable resource for the classroom and for practitioners working in the social economy sector.
Building on two related titles, Researching the Social Economy (2010) and Businesses with a Difference (2012), 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. The lessons learned are valuable not only for other social economy organizations, but also for organizations in the public and for-profit sectors.
TABLE OF CONTENTS
Preface
Contributors
Part I: Introduction
1. Social Accounting for the Social Economy
LAURIE MOOK (Arizona State University)
Part II: Developing New Social Accounting Frameworks
2. Developing Techniques for Stewardship: A Scottish Study
MASSIMO CONTRAFATTO (University of Bergamo) and JAN BEBBINGTON (University of St. Andrews)
3. Fair Trade Intermediaries and Social Accounting: The Case of Assisi Organics
DARRYL REED (York University), ANANYA MUKHERJEE (York University), J.J. MCMURTRY (York University) and MANJULA CHERKIL (Indian Institute of Management)
4. Stakeholder Engagement in the Design of Social Accounting and Reporting Tools
LESLIE BROWN (Mount Saint Vincent University) and ELIZABETH HICKS
5. Mixed Methods in Social Accounting: Evaluating the Micro-Loan Program of Alterna Savings Credit Union
EDWARD T. JACKSON (Carleton University) and MICHELE TARSILLA (Western Michigan University)
6. The Demonstrating Value Initiative: Social Accounting for Social Enterprises
BRYN SADOWNIK (Vancity Community Foundation)
7. Measuring the Performance of Convention and Visitors Bureaus
TIMOTHY J. TYRRELL (Arizona State University) and ROBERT J. JOHNSTON (George Perkins Marsh Institute)
PART III: Moving Forward
8. Environmental, Ethical Trade and Fair Trade Purchasing Policies: Some Challenges of Promoting Sustainability in Canadian Universities
J.J. MCMURTRY, JACQUELINE MEDALYE (York University) and DARRYL REED (York University)
9. The Role of Intermediaries in Social Accounting: Insights from Effective Transparency Systems
KATHERINE RUFF (Charity Intelligence Canada)
10. Social Accounting: Lessons Learned for the Road Ahead
LAURIE MOOK and MIKULAS PSTROSS (Arizona State University)"""
Building on the popular 2010 collection Researching the Social Economy, Businesses with a Difference explores the challenges and opportunities faced by firms that seek a genuine balance between their social and economic objectives. Through international case studies, including comparative analyses, this innovative collection highlights the unique issues that must be addressed when associations are accountable not to investors and shareholders, but instead to ordinary people.
The contributions to this volume, flowing from an inter-regional and international network of scholars and community organizations, analyze how the social economy, in its many manifestations, interacts with and shares commonalities with organizations in the other sectors of the economy. Taken as a whole, Researching the Social Economy enriches our understanding of how this important cluster of organizations contributes to Canadian society in both economic and social terms, and lays the groundwork for future study.
Can be downloaded from: http://dl.acm.org/citation.cfm?id=2912197&preflayout=flat
Webinar available at http://www.cooperativedifference.coop/project/exploring-the-intersection-of-the-economic-and-social-elements-of-co-operation/