Accounting for Social Value in Nonprofits and For-Profits.pdf

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1、AccountingforSocialValueinNonprofitsandFor-ProfitsJackQuarter,BettyJane(B.J.)RichmondTheauthorsarguethatsocialvaluecanserveasabridgebetweenthenonprofitandfor-profitsectors.Theyfurtherpro-posethatsocialvalueisnotsimplyanabstractconceptbutcanbemeasuredbyapplyingsocialaccountingmethods.Theauthorsarguetha

2、tnonprofitsarefoundedonasocialmissionbutthattraditionalaccountingapproachesdonotproperlyassesstheirsocialproducts.Theyillustratethecentralityofsocialvalue,bothtononprofitsandfor-profits,intwoways:(1)adiscussionoffor-profitfirmsthatbehavemuchlikenonprofitsand(2)anapplicationofthesocialaccountingmodel.T

3、heauthorsdiscusstwotypesoffirms:(1)for-profitswhosesharesareheldinatrustandthereforeoperatemuchlikecorporationswithoutshare-holdersorlikenonprofitsand(2)for-profitswhoseownersdonotexercisetherightsassociatedwiththeirproperty.Theythenapplyasocialaccountingmodeltononprofitemploymenttrain-ingprogramstoill

4、ustratehowtheinclusionofsocialvariableschangestheassessmentofanorganization’svalue.Theyconcludewithadiscussionofasocialaccountabilityframeworkthatembracesbothnonprofitsandfor-profits.EARGUEinthisarticlethattheconceptofsocialvaluecanWbeusedasabridgebetweenthenonprofitandfor-profitsectors;wefurtherpropo

5、sethatsocialvalueisnotsimplyanabstractconceptbutcanbemeasuredbyapplyingsocialaccount-ingmethods.Thecaseforsocialvalueamongnonprofitsisnotcontroversial;nonprofitsareorganizedaroundasocialmission,whichsomewouldargueistheirdefiningcriterion.Byoperationalizingtheirmission,nonprofitsgenerateservicesthathave

6、varyingdegreesofsocialvalue.Thisiswidelyrecognizedinsociety,thoughmeasuringthesocialvalueofnonprofitservicesinaformalwayisanuncommonpractice.Itisalsopossibleforfor-profitfirmstohaveasocialmissionthatguidestheirprovisionofservice,thoughasarulethisisnotempha-sizedtosuchagreatextentasfornonprofits.TheBody

7、Shop(Roddick,1991)andBen&Jerry’s(Lager,1994)aretwoexamplesoffor-profitfirmsthatemphasizetheirsocialmission—perhapsevenmorestronglythantheaveragenonprofit.ThesefirmsviewNONPROFITMANAGEMENT&LEADERSHIP,v