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Erschienen in:

2016 | OriginalPaper | Buchkapitel

2. Background: Social Role of Companies and Success Indicators

verfasst von : José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

Erschienen in: Social Accounting for Sustainability

Verlag: Springer International Publishing

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Abstract

The basic function of any organization, i.e. that which legitimizes it socially, is to create value for society as a whole; however concern for the economic and financial factors involved in all trading activities has resulted in the development of accounting focused on these instrumental issues. The successful development of this accounting has led to results concerned with the actual purpose of organizations being relegated or overshadowed. This chapter analyses the different theories that make economic results a good indicator or social value: transaction cost theory, contract theory, agency theory, etc. These are contrasted with a system-based outlook taken from stakeholder theory, seen as a more suitable paradigm for understanding the inherent nature of organizations and their consequent function in society. Finally, the main indicators being developed are reviewed in an attempt to visualize the social value generated fundamentally by companies.

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Vorheriges Kapitel Introduction

Nächstes Kapitel Main Problem in Displaying the Social Value Generated by Organizations

We consider this to mean events from the mid 20th century onwards.

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Titel: Background: Social Role of Companies and Success Indicators
verfasst von: José Luis Retolaza
Leire San-Jose
Maite Ruíz-Roqueñi
Verlag: Springer International Publishing
Buch: Social Accounting for Sustainability
Print ISBN: 978-3-319-13376-8

Electronic ISBN: 978-3-319-13377-5

Copyright-Jahr: 2016
DOI: https://doi.org/10.1007/978-3-319-13377-5_2

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