CIRIEC Nº 100 November 2020
Presentación del número 100 de 'CIRIEC-España, Revista de Economía Pública, Social y Cooperativa'
Authors: José Luis Monzón Campos y Rafael Chaves Ávila
Presentación del monográfico: ‘Contabilidad social: monetizando el impacto social de las empresas y organizaciones’
Authors: José Luis Retolaza
A new post-pandemic social contract. The role of the Social Economy
Authors: Antón Costas
Keywords: Social contract, progress, democracy, Social Economy, pandemic.
DOI: 10.7203/CIRIEC-E.100.18715.
How to cite this article
COSTAS, A. (2020): “A new post-pandemic social contract. The role of the Social Economy”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 11-29. DOI: 10.7203/CIRIEC-E.100.18715.
From the economic to the social contribution of the Social Economy. Monetary assessment of the social value created for the Spanish economy
Authors: R. Belén Castro, Rosa Santero, M. Isabel Martínez & Paula De Diego
Keywords: Social Economy, Social Utility, Socioeconomic Impact, Social Cohesion Territorial Cohesion, Sustainable Development.
Econlit Keywords: B55, J81, P13, Q01, R11.
DOI: 10.7203/CIRIEC-E.100.18163
Abstract
The role of the Social Economy (SE) in society is increasingly acknowledged by social agents and institutions, especially in the context of the 2030 Agenda for Sustainable Development. Commitment to SE requires the support of quantitative measurement of its contribution to society from an aggregate perspective. The difficulty in specifying it in quantitative terms is related to the assessment of the contribution of SE’s differentiating and intrinsic values. These values contribute to the fight against some structural problems that persist in modern society in terms of unemployment, inequality, territorial imbalance, environmental problems and social exclusion that surpass the economic sphere and involve the contribution to social goals, social utility and social and territorial cohesion. Our objective is an assessment in quantitative terms, including an estimation, in monetary terms, of the specific contribution of Social Market Economy (SMkE) firms to society linked to their distinctive principles, and thus their behaviour, in comparison to traditional profit-oriented firms, used as a control group. We use impact analysis techniques, with a simulation exercise, by which SMkE entities “lose” their identity and behave like profit-oriented firms. The results obtained for Spain confirm the existence of differential behaviour that generates social value in several ways. In monetary terms, in 2017, SMkEs contributed 6,229 million Euros in benefits to Spanish society that would have been lost if SMkE entities had behaved like profit-oriented firms.
How to cite this article
CASTRO, R.B., SANTERO, R., MARTÍNEZ, M.I. & DE DIEGO, P. (2020): “From the economic to the social contribution of the Social Economy. Monetary assessment of the social value created for the Spanish economy”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 31-65. DOI: 10.7203/CIRIEC-E.100.18163.
Second degree cooperativism and ICT adoption
Authors: Adoración Mozas Moral, Enrique Bernal Jurado, Domingo Fernández Uclés, Miguel Jesús Medina Viruel & Raquel Puentes Poyatos
Keywords: Second degree cooperativism, olive oil, innovation, training, Corporate Social Responsibility (CSR), integration, internationalization, organic production.
Econlit Keywords: M15, O32, P13.
DOI: 10.7203/CIRIEC-E.100.17712.
How to cite this article
MOZAS, A., BERNAL, E., FERNÁNDEZ, D., MEDINA, M. J. & PUENTES, R. (2020): “Second degree cooperativism and ICT adoption”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 67-85. DOI: 10.7203/CIRIEC-E.100.17712.
Stakeholder Accounting: towards an expanded accounting model
Authors: Edward Freeman, José Luis Retolaza & Leire San-Jose
Keywords: Stakeholders, social value, social accounting, impact, new narrative, purpose.
Econlit Keywords: M14, M41, G3.
DOI: 10.7203/CIRIEC-E.100.18962
How to cite this article
FREEMAN, E., RETOLAZA, J.L. & SAN-JOSE, L. (2020): “Stakeholder Accounting: towards an expanded accounting model”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 89-114. DOI: 10.7203/CIRIEC-E.100.18962.
The social value and fishermen’s guilds in the Canary Islands: an approximation through the analysis of a case
Authors: Beatriz Guzmán-Pérez, Javier Mendoza Jiménez & Mª Victoria Pérez Monteverde
Keywords: Fishermen’s Guilds, Social Value, Social Accounting, Sustainability, Canary Islands.
Econlit Keywords: B55, M40, M14, Q56, P22.
DOI: 10.7203/CIRIEC-E.100.14486
How to cite this article
GUZMÁN-PÉREZ, B., MENDOZA, J. & PÉREZ, M.V. (2020): “The social value and fishermen’s guilds in the Canary Islands: an approximation through the analysis of a case”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 115-153. DOI: 10.7203/CIRIEC-E.100.14486.
Quantification of Emotional Value. The case of Union of Agricultural Cooperatives of Navarra (UCAN)
Authors: Maite Ruiz-Roqueñi
Keywords: Stakeholder Theory, Stakeholder Accounting, Monetization, Social Value, Emotional Value.
Econlit Keywords: M140, P130, Q130.
DOI: 10.7203/CIRIEC-E.100.18067
How to cite this article
RUIZ-ROQUEÑI, M. (2020): “Quantification of Emotional Value. The case of Union of Agricultural Cooperatives of Navarra (UCAN)”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 155-175. DOI: 10.7203/CIRIEC-E.100.18067.
Determining success factors in the implementation of social accounting
Authors: Larraitz Lazkano, Ana Beraza & Leire San-Jose
Keywords: Social Accounting; Stakeholders; Social Economy; Social Value; Social Impact; Change Factors; Success; Change Theory.
Econlit Keywords: M21, M41, L31, P13, P31.
DOI: 10.7203/CIRIEC-E.100.18195
How to cite this article
LAZKANO, L., BERAZA, A. & SAN-JOSE, L. (2020): “Determining success factors in the implementation of social accounting”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 177-205. DOI: 10.7203/CIRIEC-E.100.18195.
Reference framework for the integration of social accounting in the strategic management of social economy enterprises
Authors: Alfonso Echanove Franco
Keywords: Social value, strategy, strategic management, social accounting, polyhedral model.
Econlit Keywords: L20, M14, M40, P41
DOI: L20, M14, M40, P41.
How to cite this article
ECHANOVE, A. (2020): “Reference framework for the integration of social accounting in the strategic management of social economy enterprises”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 207-237. DOI: 10.7203/CIRIEC-E.100.18118.
Improving efficiency in public procurement processes with the social accounting
Authors: Ramón Bernal Uribarrena
Keywords: Public Procurement, Social Metrics, Social Impact, Social Efficiency, Social Accounting.
Econlit Keywords: H49, M41, M48.
DOI: 10.7203/CIRIEC-E.100.18109
How to cite this article
BERNAL, R. (2020): “Improving efficiency in public procurement processes with the social accounting”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 239-276. DOI: 10.7203/CIRIEC-E.100.18109.
Science and technology parks: measuring their contribution to society through social accounting
Authors: Víctor Blázquez, Ricardo Aguado & José Luis Retolaza
Keywords: Social Value, Stakeholder Theory, Science and Technology Parks, Regional Development; Social Accounting.
Econlit Keywords: M41, O38, R11.
DOI: 10.7203/CIRIEC-E.100.18169
How to cite this article
BLÁZQUEZ, V., AGUADO, R. & RETOLAZA, J.L. (2020): “Science and technology parks: measuring their contribution to society through social accounting”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 277-306. DOI: 10.7203/CIRIEC-E.100.18169.