Determining success factors in the implementation of social accounting

  1. Lazkano de Anta, Larraitz 1
  2. Beraza, Ana 1
  3. San-José, Leire 12
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

  2. 2 University of Huddersfield
    info

    University of Huddersfield

    Huddersfield, Reino Unido

    ROR https://ror.org/05t1h8f27

Revista:
CIRIEC - España. Revista de economía pública, social y cooperativa

ISSN: 0213-8093

Año de publicación: 2020

Número: 100

Páginas: 177-205

Tipo: Artículo

DOI: 10.7203/CIRIEC-E.100.18195 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: CIRIEC - España. Revista de economía pública, social y cooperativa

Resumen

The aim of this paper is to determine the success factors based on principal change driving forces when implementing social accounting into social companies, and by extension, gain an insight into the overall impact of social accounting, in other words the monetization of social value. It includes a quantitative analysis of the various effects involved in implementing social accounting in Social Economy companies: 1) improving relations with stakeholders; 2) the commitment of company employees; 3) an interest in comparing results with other companies that have also introduced social accounting; 4) networking with other organizations through social accounting. Twenty-seven percent of the social companies that apply social accounting participated in the study. It was applied at three points (prior to, immediately after and six months after applying social accounting), social accounting in order to compare expectations of perceptions regarding communication, strategy and results after implementing social accounting. The results of statistical analysis conducted by SPSS Statistics 26.0 suggest that the main reason that leads social companies to apply social accounting is to improve reputation. Likewise, they suggest that the more time passes, the greater the incidence of social accounting in communication and strategy. This study contributes to “Lewin’s change theory” whereby the change project is implemented by generating greater collaborator participation through empowerment in social economy entities, where employee participation is crucial.

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