Digitalization of Social Impact for Social Economy Organizations.
Social impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical...
| Publicado en: | Canadian Journal of Nonprofit & Social Economy Research / Revue canadienne de recherche sur les OSBL et l'économie sociale Vol. 13; no. 2; pp. 116 - 123 |
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| Autores principales: | , |
| Formato: | Artículo |
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CISP Press
2022
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=161334833&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 161334833 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 19209355 B3XN jtl: Canadian Journal of Nonprofit & Social Economy Research / Revue canadienne de recherche sur les OSBL et l'économie sociale issn: 19209355 maglogo: N pubinfo: dt: 2022 vid: 13 iid: 2 pid: 92689 pub: CISP Press artinfo: ui: 161334833 10.29173/cjnser617 ppf: 116 ppct: 7 formats: fmt: @attributes: type: P size: 231KB tig: atl: Digitalization of Social Impact for Social Economy Organizations. aug: au: Berardi, Laura Valentinetti, Diego affil: Associate Professor of Nonprofit Management and Accounting and President of the Business Administration Degree Program at G. d'Annunzio University of Chieti-Pescara, Italy Associate Professor of Financial Accounting and Auditing at G. d'Annunzio University of Chieti-Pescara, Italy su: Social impact Nonprofit sector Social enterprises Social structure Social clubs Nonprofit organizations Corporate accounting sug: subj: Social impact Nonprofit sector Social enterprises Social structure Social clubs Nonprofit organizations Other Social Advocacy Organizations Civic and Social Organizations Corporate accounting keyword: artificial intelligence big data blockchain social economy social impact économie sociale chaîne de blocs impact social intelligence artificielle mégadonnées artificial intelligence big data blockchain social economy social impact économie sociale chaîne de blocs impact social intelligence artificielle mégadonnées ab: Social impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical and empirical contributions on the methods and tools of measurement, assessment, and reporting of social impact. However, there are few contributions on the emerging topic of the digitalization of the social impact accounting process. Preliminary research analyses consider digital tools such as distributed ledgers including blockchain, big data, artificial intelligence, and the Internet of Things as innovations that allow SEOs to be more accountable and transparent with their social impacts and value created. The increased attention to these technologies opens the way for new and multidisciplinary research questions on this topic. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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