The paper provides an exploratory analysis on the emerging practice of measuring the socio-economic impact of social enterprises to whom central and local government contracts for service delivery. The study is part of the theoretical construct called “Blended Value Accounting” (BVA). Among the models and tools proposed by BVA, we examine in particular the Social Return on Investment (SROI) Analysis, studying the consequences of its application to positivist, critical and interpretative theories of accounting.
The Evaluation Of The Socio-Economic Impact Of Social Enterprises To Whom The Public Administration Contracts For Service Delivery: The Model Of Social Return On Investment(SROI) Analysis / G.Manetti. - ELETTRONICO. - ---:(2011), pp. 460-460. (Intervento presentato al convegno European Accounting Association • 34th Annual Congress • Rome 20-22 April tenutosi a Rome-Siena nel 20-22 April 2011).
The Evaluation Of The Socio-Economic Impact Of Social Enterprises To Whom The Public Administration Contracts For Service Delivery: The Model Of Social Return On Investment(SROI) Analysis
MANETTI, GIACOMO
2011
Abstract
The paper provides an exploratory analysis on the emerging practice of measuring the socio-economic impact of social enterprises to whom central and local government contracts for service delivery. The study is part of the theoretical construct called “Blended Value Accounting” (BVA). Among the models and tools proposed by BVA, we examine in particular the Social Return on Investment (SROI) Analysis, studying the consequences of its application to positivist, critical and interpretative theories of accounting.I documenti in FLORE sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.