期刊名称：Revista Vasca de Economía Social - Gizarte Ekonomia Euskal Aldizkaria
印刷版ISSN：1698-7446
电子版ISSN：2444-3107
出版年度：2020
期号：16
页码：103-127
DOI：10.1387/reves.20903
出版社：Revista Vasca de Economía Social - Gizarte Ekonomia Euskal Aldizkaria
摘要：To date, company analysis has been limited to economic analysis, since companies have been traditionally considered as an entity to generate economic value, while their social value was relegated to the background due to predominating accounting principles. While they are increasing in number, there are still relatively few organisations that are monetising the social value generated (a bit more than one hundred), while many are establishing the social impact created in society, although they do not monetise it. Specifically, in social economy, people are more relevant than capital. This means that knowing the value these people receive from the entity is more important than the capital contribution, since the former is aligned with the organisation's being, with its social purpose. In order to prove this affirmation, we selected the case study of one of the eight nation-wide large Social Economy company groups, the Clade group, consisting of twelve companies. The method used was a social accounting system to quantify, in monetary terms, the social impact of each organisation and of the group as a whole. This article aims to prove that the results obtained through classic or traditional accounting do not provide information on all the activities carried out by companies that have social impact. Additionally, we contribute to literature, because the social value created that we observe with this social accounting system proves how important this kind of non-transactional activity is for these entities. This activity is not included in traditional accounting, but it does make a large social contribution..
其他摘要：To date, company analysis has been limited to economic analysis, since companies have been traditionally considered as an entity to generate economic value, while their social value was relegated to the background due to predominating accounting principles. While they are increasing in number, there are still relatively few organisations that are monetising the social value generated (a bit more than one hundred), while many are establishing the social impact created in society, although they do not monetise it. Specifically, in social economy, people are more relevant than capital. This means that knowing the value these people receive from the entity is more important than the capital contribution, since the former is aligned with the organisation's being, with its social purpose. In order to prove this affirmation, we selected the case study of one of the eight nation-wide large Social Economy company groups, the Clade group, consisting of twelve companies. The method used was a social accounting system to quantify, in monetary terms, the social impact of each organisation and of the group as a whole. This article aims to prove that the results obtained through classic or traditional accounting do not provide information on all the activities carried out by companies that have social impact. Additionally, we contribute to literature, because the social value created that we observe with this social accounting system proves how important this kind of non-transactional activity is for these entities. This activity is not included in traditional accounting, but it does make a large social contribution.
关键词：Contabilidad Social; Economía Social; Contabilidad Tradicional; Valor Social; Impacto Social; Sociedad; Grupos Empresariales; Stakeholders.
