Tracking the evolution of Social Accounting: intellectual milestones, key debates and research challenges ahead
- Ali Faiz University of Baltistan (Pakistan). Universitat Autònoma de Barcelona (España) https://orcid.org/0009-0003-3152-2733
- Miquel-Angel Plaza-Navas Institución Milá y Fontanals de Investigación en Humanidades. Consejo Superior de Investigaciones Científicas (España) https://orcid.org/0000-0001-6807-0185
- Miguel Prado-Román Universidad Rey Juan Carlos https://orcid.org/0000-0002-0121-7506
- Jose Torres-Pruñonosa Universidad Internacional De La Rioja https://orcid.org/0000-0003-2276-1655
Resumen
Nuestro objetivo es analizar la estructura intelectual de la contabilidad social, es decir, las referencias citadas en los artículos que abordan este campo, agrupándolas en clústeres y destacando aquellos estudios que pueden considerarse puntos de inflexión (la columna vertebral de la contabilidad social, aquellos que permitieron la difusión de este campo del conocimiento) o artículos emergentes (aquellos que reciben un alto número de citas en un corto período de tiempo). Se llevó a cabo un análisis bibliométrico de co-citas, utilizando CiteSpace para examinar la estructura intelectual de la disciplina, basada en 24.176 referencias citadas contenidas en 408 artículos publicados en revistas indexadas en el Social Science Citation Index y en el Emerging Sources Citation Index. El estudio identifica doce clústeres que conforman la estructura intelectual de la contabilidad social. Los resultados ofrecen una visión global del campo en términos de redes y sus conexiones, identifican las áreas de investigación más influyentes y describen la composición de las subdisciplinas que han evolucionado dentro de este ámbito. Asimismo, se identifican los artículos que pueden considerarse puntos de inflexión en la disciplina, así como aquellos que han recibido un número significativo de citas en un período determinado. Además, se incluye una agenda de investigación con el fin de orientar a los académicos en el análisis continuo de este campo en expansión, que está siendo implementado por muchas empresas para la monetización de la creación de valor social. La investigación futura debería centrarse, principalmente, en la estandarización de los procesos de identificación y contabilización del valor social, particularmente en unidades monetarias.
Biografía del autor/a
Referencias
Abeysekera, I. and Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka, Critical Perspectives on Accounting, Vol. 16 No. 3, pp. 151–163, doi: 10.1016/S1045-2354(03)00059-5. DOI: https://doi.org/10.1016/S1045-2354(03)00059-5
Ackers, B. and Eccles, N.S. (2015). Mandatory corporate social responsibility assurance practices: The case of King III in South Africa, Accounting, Auditing & Accountability Journal, Vol. 28 No. 4, pp. 515–550, doi: 10.1108/AAAJ-12-2013-1554. DOI: https://doi.org/10.1108/AAAJ-12-2013-1554
Agostini, C.A., Brown, P.H. and Roman, A.C. (2010). Poverty and Inequality Among Ethnic Groups in Chile, World Development, Vol. 38 No. 7, pp. 1036–1046, doi: 10.1016/j.worlddev.2009.12.008. DOI: https://doi.org/10.1016/j.worlddev.2009.12.008
Aguiar, A., Narayanan, B. and McDougall, R. (2016). An Overview of the GTAP 9 Data Base, Journal of Global Economic Analysis, Vol. 1 No. 1, pp. 181–208, doi: 10.21642/JGEA.010103AF. DOI: https://doi.org/10.21642/JGEA.010103AF
Akkemik, K.A. (2011). Potential impacts of electricity price changes on price formation in the economy: a social accounting matrix price modeling analysis for Turkey, Energy Policy, Vol. 39 No. 2, pp. 854–864, doi: 10.1016/j.enpol.2010.11.005. DOI: https://doi.org/10.1016/j.enpol.2010.11.005
Akkemik, K.A. (2012). Assessing the importance of international tourism for the Turkish economy: A social accounting matrix analysis, Tourism Management, Vol. 33 No. 4, pp. 790–801, doi: 10.1016/j.tourman.2011.09.002. DOI: https://doi.org/10.1016/j.tourman.2011.09.002
Arenas, M. C., Sánchez-Infante Hernández, M. V. and Sánchez-González, G. (2022). The social return on investment model: A systematic literature review, Meditari Accountancy Research, Vol. 30 No. 7, pp. 1663–1685, doi: 10.1108/MEDAR-05-2021-1307. DOI: https://doi.org/10.1108/MEDAR-05-2021-1307
Arvidson, M., Lyon, F., McKay, S. and Moro, D. (2010). The Ambitions and Challenges of SROI, TSRC, Third Sector Research Centre.
Arvidson, M., Lyon, F., McKay, S. and Moro, D. (2013). Valuing the social? The nature and controversies of measuring social return on investment (SROI), Voluntary Sector Review, Vol. 4 No. 1, pp. 3–18, doi: 10.1332/204080513X661554. DOI: https://doi.org/10.1332/204080513X661554
Ayuso, S., Sánchez, P., Retolaza, J.L. and Figueras-Maz, M. (2020). Social value analysis: the case of Pompeu Fabra University, Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 1, pp. 233–252, doi: 10.1108/SAMPJ-11-2018-0307. DOI: https://doi.org/10.1108/SAMPJ-11-2018-0307
Baker, M., Gray, R. and Schaltegger, S. (2023). Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability, Accounting, Auditing & Accountability Journal, Vol. 36 No. 2, pp. 591-619, doi: 10.1108/AAAJ-04-2022-5773. DOI: https://doi.org/10.1108/AAAJ-04-2022-5773
Banerjee, S.B. (2008). Corporate Social Responsibility: The Good, the Bad and the Ugly, Critical Sociology, Vol. 34 No. 1, pp. 51–79, doi: 10.1177/0896920507084623. DOI: https://doi.org/10.1177/0896920507084623
Bebbington, J. and Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research, Accounting, Auditing & Accountability Journal, Vol. 31 No. 1, pp. 2–24, doi: 10.1108/AAAJ-05-2017-2929. DOI: https://doi.org/10.1108/AAAJ-05-2017-2929
Belal, A.R. and Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh, Critical Perspectives on Accounting, Vol. 22 No. 7, pp. 654–667, doi: 10.1016/j.cpa.2010.06.020. DOI: https://doi.org/10.1016/j.cpa.2010.06.020
Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously, Critical Perspectives on Accounting, Vol. 20 No. 3, pp. 313–342, doi: 10.1016/j.cpa.2008.08.002. DOI: https://doi.org/10.1016/j.cpa.2008.08.002
Burritt, R.L. and Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend?, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 829–846, doi: 10.1108/09513571011080144. DOI: https://doi.org/10.1108/09513571011080144
Carnegie, G.D., Gomes, D., Parker, L.D., McBride, K. and Tsahuridu, E. (2024). How accounting can shape a better world: framework, analysis and research agenda, Meditari Accountancy Research, Vol. 32 No. 5, pp. 1529-1555, doi:10.1108/MEDAR-06-2024-2509 DOI: https://doi.org/10.1108/MEDAR-06-2024-2509
Chaudhuri, C., Pratap, D. and Pohit, S. (2024). Estimation of SAM for India: An Application for India’s Energy Transition Targets. Margin: The Journal of Applied Economic Research, Vol. 18 No. 1-2, pp. 74-133, doi:10.1177/00252921241284278 DOI: https://doi.org/10.1177/00252921241284278
Chaves Ávila, R. and Monzón Campos, J.L. (2018). La economía social ante los paradigmas económicos emergentes: innovación social, economía colaborativa, economía circular, responsabilidad social empresarial, economía del bien común, empresa social y economía solidaria, CIRIEC-España, revista de economía pública, social y cooperativa, No. 93, pp. 5–50, doi: 10.7203/CIRIEC-E.93.12901. DOI: https://doi.org/10.7203/CIRIEC-E.93.12901
Chen, C. (2017). Science Mapping: A Systematic Review of the Literature, Journal of Data and Information Science, Vol. 2 No. 2, pp. 1–40, doi: 10.1515/jdis-2017-0006. DOI: https://doi.org/10.1515/jdis-2017-0006
Chen, C., Chen, Y., Horowitz, M., Hou, H., Liu, Z. and Pellegrino, D. (2009). Towards an Explanatory and Computational Theory of Scientific Discovery, Journal of Informetrics, Vol. 3 No. 3, pp. 191–209, doi: 10.1016/j.joi.2009.03.004. DOI: https://doi.org/10.1016/j.joi.2009.03.004
Chen, C., Ibekwe-SanJuan, F. and Hou, J. (2010). The Structure and Dynamics of Cocitation Clusters: A Multiple-Perspective Cocitation Analysis, Journal of the American Society for Information Science and Technology, Vol. 61 No. 7, pp. 1386–1409, doi: 10.1002/asi.21309. DOI: https://doi.org/10.1002/asi.21309
Chen, C. and Song, M. (2019). Visualizing a Field of Research: A Methodology of Systematic Scientometric Reviews, PLoS One, Vol. 14 No. 10, p. e0223994, doi: 10.1371/journal.pone.0223994. DOI: https://doi.org/10.1371/journal.pone.0223994
Cheng, E.C.M. and Courtenay, S.M. (2006). Board composition, regulatory regime and voluntary disclosure, The International Journal of Accounting, Vol. 41 No. 3, pp. 262–289, doi: 10.1016/j.intacc.2006.07.001. DOI: https://doi.org/10.1016/j.intacc.2006.07.001
Clarkson, P.M., Fang, X., Li, Y. and Richardson, G. (2013). The relevance of environmental disclosures: Are such disclosures incrementally informative?, Journal of Accounting and Public Policy, Vol. 32 No. 5, pp. 410–431, doi: 10.1016/j.jaccpubpol.2013.06.008. DOI: https://doi.org/10.1016/j.jaccpubpol.2013.06.008
Cooper, C., Taylor, P., Smith, N. and Catchpowle, L. (2005). A discussion of the political potential of Social Accounting, Critical Perspectives on Accounting, Vol. 16 No. 7, pp. 951–974, doi: 10.1016/j.cpa.2003.09.003 DOI: https://doi.org/10.1016/j.cpa.2003.09.003
Cooper, S.M. and Owen, D.L. (2007). Corporate social reporting and stakeholder accountability: The missing link, Accounting, Organizations and Society, Vol. 32 No. 7–8, pp. 649–667, doi: 10.1016/j.aos.2007.02.001. DOI: https://doi.org/10.1016/j.aos.2007.02.001
De Miguel-Velez, F.J. and Perez-Mayo, J. (2010). Poverty Reduction and SAM Multipliers: An Evaluation of Public Policies in a Regional Framework, European Planning Studies, Vol. 18 No. 3, pp. 449–466, doi: 10.1080/09654310903497751. DOI: https://doi.org/10.1080/09654310903497751
Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting : Hits, misses and ways forward, Critical Perspectives on Accounting, Vol. 43, pp. 65–87, doi: 10.1016/j.cpa.2016.06.005. DOI: https://doi.org/10.1016/j.cpa.2016.06.005
Díez-Martín, F., Blanco-González, A. and Prado-Román, C. (2020). The Intellectual Structure of Organizational Legitimacy Research: A Co-Citation Analysis in Business Journals, Review of Managerial Science, Vol. 15, pp. 1007–1043, doi: 10.1007/s11846-020-00380-6. DOI: https://doi.org/10.1007/s11846-020-00380-6
Dillard, J. and Roslender, R. (2011). Taking pluralism seriously: Embedded moralities in management accounting and control systems, Critical Perspectives on Accounting, Vol. 22 No. 2, pp. 135–147, doi: 10.1016/j.cpa.2010.06.014. DOI: https://doi.org/10.1016/j.cpa.2010.06.014
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N. and Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines, Journal of Business Research, Vol. 133, pp. 285–296, doi: 10.1016/j.jbusres.2021.04.070 DOI: https://doi.org/10.1016/j.jbusres.2021.04.070
Echanove-Franco, A., San-Jose, L. and Retolaza, J. L. (2023). Design of a protocol model for the integration of social value in strategic management through social accounting, Social Responsibility Journal, Vol. 20 No. 1, pp. 108-127, doi: 10.1108/srj-12-2022-0551. DOI: https://doi.org/10.1108/SRJ-12-2022-0551
Egghe, L. (2006). Theory and Practise of the g-index, Scientometrics, Vol. 69 No. 1, pp. 131–152, doi: 10.1007/s11192-006-0144-7. DOI: https://doi.org/10.1007/s11192-006-0144-7
Escamilla-Solano, S., Flores-Ureba, S., Sánchez-De Lara, M. Á., & Gómez-Ortega, A. (2025). Intellectual structure of social accounting research: a co-citation analysis in business economics, Total Quality Management & Business Excellence, Vol. 36, No. 5–6, pp. 572–589, doi: 10.1080/14783363.2025.2471851 DOI: https://doi.org/10.1080/14783363.2025.2471851
Etxezarreta Etxarri, E., Pérez de Mendiguren Castresana, J.C., Diaz Molina, L. and Errasti Amozarrain, A. (2018). Valor social de las cooperativas sociales: aplicación del modelo poliédrico en la cooperativa para la acogida de menores Zabalduz S.Coop, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, No. 93, pp. 155–180, doi: 10.7203/CIRIEC-E.93.9953. DOI: https://doi.org/10.7203/CIRIEC-E.93.9953
Freeman, R.E. (1984). Strategic Management: A Stakeholder Approach, Pitman, Boston.
Freeman, E., Retolaza, J. L., & San José, L. (2020). Stakeholder Accounting: hacia un modelo ampliado de contabilidad. CIRIEC-España, Revista de economía Pública, Social y Cooperativa, No. 100, pp. 89–114, doi: 10.7203/CIRIEC-E.100.18962 DOI: https://doi.org/10.7203/CIRIEC-E.100.18962
Gray, R. (1992). Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability, Accounting, Organizations and Society, Vol. 17 No. 5, pp. 399–425, doi: 10.1016/0361-3682(92)90038-T. DOI: https://doi.org/10.1016/0361-3682(92)90038-T
Gray, R. (2002). The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?, Accounting, Organizations and Society, Vol. 27 No. 7, pp. 687–708, doi: 10.1016/S0361-3682(00)00003-9. DOI: https://doi.org/10.1016/S0361-3682(00)00003-9
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet, Accounting, Organizations and Society, Vol. 35 No. 1, pp. 47–62, doi: 10.1016/j.aos.2009.04.006. DOI: https://doi.org/10.1016/j.aos.2009.04.006
Gray, R., Brennan, A. and Malpas, J. (2014). New accounts: Towards a reframing of social accounting, Accounting Forum, Vol. 38 No. 4, pp. 258–273, doi: 10.1016/j.accfor.2013.10.005. DOI: https://doi.org/10.1016/j.accfor.2013.10.005
Guo, Z., Zhang, X., Zheng, Y. and Rao, R. (2014). Exploring the impacts of a carbon tax on the Chinese economy using a CGE model with a detailed disaggregation of energy sectors, Energy Economics, Vol. 45, pp. 455–462, doi: 10.1016/j.eneco.2014.08.016. DOI: https://doi.org/10.1016/j.eneco.2014.08.016
Hartono, D. and Resosudarmo, B.P. (2008). The economy-wide impact of controlling energy consumption in Indonesia: An analysis using a Social Accounting Matrix framework, Energy Policy, Vol. 36 No. 4, pp. 1404–1419, doi: 10.1016/j.enpol.2007.12.011. DOI: https://doi.org/10.1016/j.enpol.2007.12.011
Hertwich, E.G. and Peters, G.P. (2009). Carbon Footprint of Nations: A Global, Trade-Linked Analysis. Environmental Science & Technology, Vol. 43 No. 16, pp. 6414–6420, doi: 10.1021/es803496a. DOI: https://doi.org/10.1021/es803496a
Hietschold, N., Voegtlin, C., Scherer, A.G. and Gehman, J. (2023). Pathways to social value and social change: An integrative review of the social entrepreneurship literature, International Journal of Management Reviews, Vol. 25 No. 3, pp. 564–586, doi: 10.1111/ijmr.12321 DOI: https://doi.org/10.1111/ijmr.12321
Hota, P.K., Subramanian, B. and Narayanamurthy, G. (2020). Mapping the Intellectual Structure of Social Entrepreneurship Research: A Citation/Co-citation Analysis. Journal of Business Ethics, Vol. 166, pp. 89–114, doi: 10.1007/s10551-019-04129-4 DOI: https://doi.org/10.1007/s10551-019-04129-4
Hou, J., Yang, X. and Chen, C. (2018). Emerging trends and new developments in information science: a document co-citation analysis (2009–2016), Scientometrics, Vol. 115 No. 2, pp. 869–892, doi: 10.1007/s11192-018-2695-9. DOI: https://doi.org/10.1007/s11192-018-2695-9
Islam, M.A. and Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies, Accounting and Business Research, Vol. 40 No. 2, pp. 131–148, doi: 10.1080/00014788.2010.9663388. DOI: https://doi.org/10.1080/00014788.2010.9663388
Kamaludin, M.F., Xavier, J.A. and Amin, M. (2021). Social Entrepreneurship and Sustainability: A Conceptual Framework, Journal of Social Entrepreneurship, Vol. 15 No. 1, 26–49, doi: 10.1080/19420676.2021.1900339 DOI: https://doi.org/10.1080/19420676.2021.1900339
Kleinberg, J. (2003). Bursty and Hierarchical Structure in Streams, Data Mining and Knowledge Discovery, Vol. 7 No. 4, pp. 373–397, doi: 10.1023/A:1024940629314. DOI: https://doi.org/10.1023/A:1024940629314
Kulevicz, R.A., Porfirio, G.E. de O., de Oliveira, O.S., Zavala Zavala, A.A., Silva, B.A. da and Constantino, M. (2020). Influence of sustainability reports on social and environmental issues: bibliometric analysis and the word cloud approach, Environmental Reviews, Vol. 28 No. 4, pp. 380–386, doi: 10.1139/er-2019-0075. DOI: https://doi.org/10.1139/er-2019-0075
Lazcano, L., San-Jose, L. and Retolaza, J.L. (2019). Social Accounting in the Social Economy: A Case Study of Monetizing Social Value, in Ferreira, A., Marques, R., Azevedo, G., Inacio, H. and Santos, C. (Eds.), Modernization and Accountability in the Social Economy Sector, IGI Global, Business Science Reference, Hershey, PA, pp. 132–150, doi: 10.4018/978-1-5225-8482-7.CH008. DOI: https://doi.org/10.4018/978-1-5225-8482-7.ch008
Lenzen, M., Moran, D., Kanemoto, K., Foran, B., Lobefaro, L. and Geschke, A. (2012). International trade drives biodiversity threats in developing nations, Nature, Vol. 486 No. 7401, pp. 109–112, doi: 10.1038/nature11145. DOI: https://doi.org/10.1038/nature11145
Li, J.F., Wang, X., Zhang, Y.X. and Kou, Q. (2014). The economic impact of carbon pricing with regulated electricity prices in China—An application of a computable general equilibrium approach, Energy Policy, Vol. 75, pp. 46–56, doi: 10.1016/j.enpol.2014.07.021. DOI: https://doi.org/10.1016/j.enpol.2014.07.021
Martín-Martín, A., Orduna-Malea, E., Thelwall, M. and López-Cózar, E. D. (2018). Google Scholar, Web of Science, and Scopus: A systematic comparison of citations in 252 subject categories, Journal of Informetrics, Vol. 12 No. 4, pp. 1160-1177, doi: 10.1016/j.joi.2018.09.002 DOI: https://doi.org/10.1016/j.joi.2018.09.002
Mathews, M.R. (1997). Twenty‐five years of social and environmental accounting research: Is there a silver jubilee to celebrate?, Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, pp. 481–531, doi: 10.1108/EUM0000000004417. DOI: https://doi.org/10.1108/EUM0000000004417
Merigó, J.M. and Yang, J.-B. (2017). Accounting Research: A Bibliometric Analysis: Accounting Research: A Bibliometric Analysis, Australian Accounting Review, Vol. 27 No. 1, pp. 71–100, doi: 10.1111/auar.12109. DOI: https://doi.org/10.1111/auar.12109
Miller, R.E. and Blair, P.D. (2009). Input-Output Analysis: Foundations and Extensions, 2nd ed., Cambridge University Press, Cambridge. DOI: https://doi.org/10.1017/CBO9780511626982
Nicholls, J., Lawlor, E., Neitzert, E. and Goodspeed, T. (2012). A Guide to Social Return on Investment, Update., The SROI Network Accounting for Value, London.
O’Dwyer, B. (2005). The construction of a social account: a case study in an overseas aid agency, Accounting, Organizations and Society, Vol. 30 No. 3, pp. 279–296, doi: 10.1016/j.aos.2004.01.001. DOI: https://doi.org/10.1016/j.aos.2004.01.001
Parker, L.D. (2005). Social and environmental accountability research: A view from the commentary box, Accounting, Auditing & Accountability Journal, Vol. 18 No. 6, pp. 842–860, doi: 10.1108/09513570510627739. DOI: https://doi.org/10.1108/09513570510627739
Porter, M.E. and Kramer, M.R. (2011). Creating Shared Value, Harvard Business Review, February, Vol. 89 No. 1–2, pp. 62–77.
Pranckutė R (2021). Web of Science (WoS) and Scopus: the titans of bibliographic information in today’s academic world, Publications, Vol. 9 No. 1, 12, doi: 10.3390/publications9010012 DOI: https://doi.org/10.3390/publications9010012
Retolaza, J.L., Aguado, R. and San-Jose, L. (2020). Social Accounting as an Enabling Tool to Develop Collective Organizational Citizenship Behavior in the Diocese of Bilbao, Frontiers in Psychology, Vol. 11, p. 77, doi: 10.3389/fpsyg.2020.00077. DOI: https://doi.org/10.3389/fpsyg.2020.00077
Retolaza, J.L., Ruiz-Roqueñi, M., San-Jose, L. and Barrutia, J. (2014). Cuantificación del valor social: propuesta metodológica y aplicación al caso de Lantegi Batuak, ZERBITZUAN, No. 55, pp. 17–33, doi: 10.5569/1134-7147.55.02. DOI: https://doi.org/10.5569/1134-7147.55.02
Retolaza, J.L. and San-Jose, L. (2011). Social economy and stakeholder theory, an integrative framework for socialization of the capitalism, CIRIEC - España. Revista de Economía Pública, Social y Cooperativa, No. 73, special issue, pp. 193–212.
Retolaza, J.L. and San-Jose, L. (2016). Contabilidad social para la sostenibilidad: modelo y aplicación, Revista de contabilidad y dirección, No. 23, pp. 159–178.
Retolaza, J.L. and San-Jose, L. (2018). Contabilidad Social para el Bien Común, Revista de responsabilidad social de la empresa, No. 29, pp. 95–122.
Retolaza, J.L. and San-Jose, L. (2021). Understanding Social Accounting Based on Evidence, SAGE Open, Vol. 11 No. 2, p. 215824402110038, doi: 10.1177/21582440211003865. DOI: https://doi.org/10.1177/21582440211003865
Retolaza, J.L., San-Jose, L. and Ruiz-Roqueñi, M. (2015). Monetarizing the social value: theory and evidence, CIRIEC - España. Revista de Economía Pública, Social y Cooperativa, No. 83, pp. 43–62. DOI: https://doi.org/10.7203/CIRIEC-E.83.13418
Retolaza, J.L., San-José, L. and Ruiz-Roqueñi, M. (2016). Social accounting for sustainability: Monetizing the social value, Cham: Springer, doi: 10.1016/j.aprim.2015.06.013 DOI: https://doi.org/10.1007/978-3-319-13377-5
Aguado Muñoz, R.; Retolaza Ávalos, J.L.; Alcañiz González, L. (2021). Social accounting in organizations of the Social Economy: The ARTE program applied to the CLADE Group, REVESCO. Revista de Estudios Cooperativos, Vol. 138, e73865. https://dx.doi.org/10.5209/reve.73865. DOI: https://doi.org/10.5209/reve.73865
Rodrigues, M., do Céu Alves, M., Oliveira, C., Vale, V., Vale, J. and Silva, R. (2021). Dissemination of Social Accounting Information: A Bibliometric Review, Economies, Vol. 9 No. 1, p. 41, doi: 10.3390/economies9010041. DOI: https://doi.org/10.3390/economies9010041
Rodrigues, M. and Mendes, L. (2018). Mapping of the literature on social responsibility in the mining industry: A systematic literature review, Journal of Cleaner Production, Vol. 181, pp. 88–101, doi: 10.1016/j.jclepro.2018.01.163. DOI: https://doi.org/10.1016/j.jclepro.2018.01.163
Rodríguez Morilla, C., Llanes Díaz-Salazar, G. and Cardenete, M.A. (2007). Economic and environmental efficiency using a social accounting matrix, Ecological Economics, Vol. 60 No. 4, pp. 774–786, doi: 10.1016/j.ecolecon.2006.02.012. DOI: https://doi.org/10.1016/j.ecolecon.2006.02.012
Rousseeuw, P.J. (1987). Silhouettes: A Graphical Aid to the Interpretation and Validation of Cluster Analysis, Journal of Computational and Applied Mathematics, Vol. 20, pp. 53–65, doi: 10.1016/0377-0427(87)90125-7. DOI: https://doi.org/10.1016/0377-0427(87)90125-7
Rus, L., Török, R.M., Bogdan, V. and Gherai, D.S. (2024). Accounting Estimates Linked to Artificial Intelligence in a Volatile, Uncertain, Complex, and Ambiguous Reporting Environment—A Bibliometric Approach, In: Fotea, S.L., Văduva, S.A., Fotea, I.Ş. (eds) Reimagining Capitalism in a Post-Globalization World. GSMAC 2023. Springer Proceedings in Business and Economics, Springer, Cham., doi: 10.1007/978-3-031-59858-6_13 DOI: https://doi.org/10.1007/978-3-031-59858-6_13
Seung, C.K. (2014). Estimating effects of exogenous output changes: an application of multi-regional social accounting matrix (MRSAM) method to natural resource management: Estimating effects of exogenous output changes, Regional Science Policy & Practice, Vol. 6 No. 2, pp. 177–193, doi: 10.1111/rsp3.12037. DOI: https://doi.org/10.1111/rsp3.12037
Seung, C.K. and Waters, E.C. (2009). Measuring the economic linkage of Alaska fisheries: A supply-driven social accounting matrix (SDSAM) approach, Fisheries Research, Vol. 97 No. 1–2, pp. 17–23, doi: 10.1016/j.fishres.2008.12.013. DOI: https://doi.org/10.1016/j.fishres.2008.12.013
Seung, C.K. and Waters, E.C. (2010). Evaluating Supply-Side and Demand-Side Shocks for Fisheries: A Computable General Equilibrium (CGE) Model for Alaska, Economic Systems Research, Vol. 22 No. 1, pp. 87–109, doi: 10.1080/09535311003677636. DOI: https://doi.org/10.1080/09535311003677636
Seung, C.K. and Waters, E.C. (2013). Calculating impacts of exogenous output changes: application of a social accounting matrix (SAM) model to Alaska fisheries, The Annals of Regional Science, Vol. 51 No. 2, pp. 553–573, doi: 10.1007/s00168-012-0546-9. DOI: https://doi.org/10.1007/s00168-012-0546-9
Shibata, N., Kajikawa, Y. and Matsushima, K. (2007). Topological Analysis of Citation Networks to Discover the Future Core Articles, Journal of the American Society for Information Science and Technology, Vol. 58 No. 6, pp. 872–882, doi: 10.1002/asi.20529. DOI: https://doi.org/10.1002/asi.20529
Sikacz, H. (2017). CSR Reporting as an Object of Bibliometric Analysis of Scientific Publications, Prace Naukowe Uniwersytetu Ekonomicznego We Wrocławiu, No. 474, pp. 160–169, doi: 10.15611/pn.2017.474.14. DOI: https://doi.org/10.15611/pn.2017.474.14
Small, H. (1973). Co-Citation in the Scientific Literature: A New Measure of the Relationship Between Two Documents, Journal of the American Society for Information Science, Vol. 24 No. 4, pp. 265–269, doi: 10.1002/asi.4630240406. DOI: https://doi.org/10.1002/asi.4630240406
Thomson, I., Dey, C. and Russell, S. (2015). Activism, arenas and accounts in conflicts over tobacco control, Accounting, Auditing & Accountability Journal, Vol. 28 No. 5, pp. 809–845, doi: 10.1108/AAAJ-08-2013-1439. DOI: https://doi.org/10.1108/AAAJ-08-2013-1439
Suhardjo, S., Junaedi, A. T., Andi, A., Putri, N. Y., Renaldo, N., Musa, S. and Cecilia, C. (2024). Social Accounting in Sustainability Reporting for Digital Banking, Nexus Synergy: A Business Perspective, Vol. 2 No. 1, pp. 36–45, doi: 10.61230/nexus.v2i1.96 DOI: https://doi.org/10.61230/nexus.v2i1.96
Torres-Pruñonosa, J., Plaza-Navas, M.A., Díez-Martín, F. and Beltran-Cangrós, A. (2021). The Intellectual Structure of Social and Sustainable Public Procurement Research: A Co-Citation Analysis, Sustainability, Vol. 13 No. 2, p. 774, doi: 10.3390/su13020774. DOI: https://doi.org/10.3390/su13020774
Toukabri, M. and Toukabri, M. (2023). Football industry accounting as a social and organizational practice: From the implementation of the CSR process to integrated reporting, Systemic Practice and Action Research, Vol. 36 No. 5, pp. 725–753, doi: 10.1007/s11213-022-09621-z. DOI: https://doi.org/10.1007/s11213-022-09621-z
Unerman, J. and O’Dwyer, B. (2007). The business case for regulation of corporate social responsibility and accountability, Accounting Forum, Vol. 31 No. 4, pp. 332–353, doi: 10.1016/j.accfor.2007.08.002. DOI: https://doi.org/10.1016/j.accfor.2007.08.002
United Nations. (2014). System of Environmental-Economic Accounting 2012: Central Framework, United Nations; European Union; FAO; International Monetary Fund; OECD; The World Bank.
United Nations. (2019). The Sustainable Development Goals Report 2019, United Nations.
Wright, E.O. (2006). Taking the ‘Social’ in Socialism Seriously, March.
Wright, E.O. (2010). Envisioning Real Utopias, Verso, London.
Zeng, X., and van Staden, C. (2024). Social business, accountability, and social impact. Journal of Sustainable Finance and Accounting, Vol. 3, 100012, doi: 10.1016/j.josfa.2024.100012 DOI: https://doi.org/10.1016/j.josfa.2024.100012
Zupic, I. and Cater, T. (2015). Bibliometric Methods in Management and Organization, Organizational Research Methods, Vol. 18 No. 3, pp. 429–472, doi: 10.1177/1094428114562629. DOI: https://doi.org/10.1177/1094428114562629
Formato
Crossmark
Licencia
La revista REVESCO. Revista de Estudios Cooperativos, para fomentar el intercambio global del conocimiento, facilita el acceso sin restricciones a sus contenidos desde el momento de su publicación en la presente edición electrónica, y por eso es una revista de acceso abierto. Los originales publicados en esta revista son propiedad de la Universidad Complutense de Madrid y es obligatorio citar su procedencia en cualquier reproducción total o parcial. Todos los contenidos se distribuyen bajo una licencia de uso y distribución Creative Commons Reconocimiento 4.0 (CC BY 4.0). Esta circunstancia ha de hacerse constar expresamente de esta forma cuando sea necesario. Puede consultar la versión informativa y el texto legal de la licencia.
