Accounting for Social Innovations: Measuring the Impact of an Emerging Intangible Category

Publikation: Beitrag in Buch/Konferenzbericht/Sammelband/GutachtenBeitrag in KonferenzbandBeigetragenBegutachtung

Abstract

Following the definition of the Center for Social Innovation of the Stanford Graduate School of Business (Social innovation, 2009), “a social innovation is a novel solution to a social problem that is more effective, efficient, sustainable, or just than present solutions and for which the value created accrues primarily to society as a whole rather than private individuals.” This definition focuses on the result, i.e. the outcome of the innovation. In order to judge whether a solution is more effective, efficient, sustainable, or just, it is indispensable to measure the impact of social innovations along those four lines. Moreover, the value created has to be allocated to the society and to private individuals. Between society and private individuals, organizations, both for-profit as well as non-profit organizations, act as socio-mechanical systems combining technical and organizational solutions (such as machines, buildings, or processes) with human beings as part of a social system in terms of internal (i.e. workforce) or external stakeholders (e.g. customers) of the organization.

Details

OriginalspracheEnglisch
TitelSocial Innovation
ErscheinungsortBerlin
Herausgeber (Verlag)Springer
Seiten155-170
Seitenumfang16
Band2013
ISBN (elektronisch)978-3-642-36540-9
ISBN (Print)978-3-642-36539-3
PublikationsstatusVeröffentlicht - 2013
Peer-Review-StatusJa

Publikationsreihe

ReiheCSR, Sustainability, Ethics and Governance, 2013
Band2013
ISSN2196-7075

Schlagworte

Schlagwörter

  • Emission Trading Scheme, Fair Trade, Financial Accounting, Private Individual, Social Innovation