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RUIZ-LOZANO, M., ARIZA-MONTES, A., SIANES, A., TIRADO-VALENCIA, P., FERNÁNDEZ-RODRÍGUEZ, V. & LÓPEZ-MARTÍN, M.C. (2021): “The social value generated by the inclusion programs. The case of the ROMI Program of the Fundación Secretariado Gitano”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 5-32. DOI: 10.7203/CIRIEC-E.101.18028.

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AMIANO, I., SAN-JOSE, L. & GUTIÉRREZ, J. (2021): “Company Valuation in entities of the Social Economy. Expected Social Value of the Basque Country Mining Museum”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 33-56. DOI: 10.7203/CIRIEC-E.101.18226.

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Abstract

In recent decades, sport has become one of the most important social activities in the Western world, showing an important capacity to attract people from different backgrounds. In this sense, basketball clubs do not pursue economic profit maximization, but instead they need to be analyzed according to their capacity of creating both social and economic value. In this regard, social accounting, as a tool that measures social effects, is also applicable to a basketball club. For that end, in this paper we have applied part of a social accounting methodology, the SPOLY Methodology (Retolaza, San-Jose, & Ruíz-Roqueñi, 2015), to two elite basketball clubs of the ACB League (Spanish First Division), in order to make further steps towards the future monetization of social value. For that purpose, in this paper we will identify different outputs and proxy-s corresponding to a range of specific social value variables established in the interviews with the different stakeholders that were identified in a standard stakeholder map for elite basketball clubs (Mendizabal et al., 2020). Subsequently, 13 sports management experts, both lecturers and practitioners, have validated the list of specific social value outputs and proxy-s identified. The findings support the application of the SPOLY Methodology in basketball clubs, and the process of adaptation and validation carried out throughout the paper. The results also open a way towards the application of SPOLY Methodology in other top-flight sport organizations.

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MENDIZABAL, X. & GARCÍA, J.D. (2021): “Social value measurement in basketball clubs: is it possible?”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 57-83. DOI: 10.7203/CIRIEC-E.101.18384.

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BARBA-SÁNCHEZ, V., CALDERÓN, B, CALDERÓN, M.J. & SEBASTIÁN, G. (2021): “Approach to the Social Value of a Rural Cluster School: the Case of RCS Sierra de Alcaraz”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 85-114. DOI: 10.7203/CIRIEC-E.101.18098.

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Abstract

The fact that so many people with disabilities are unemployed is a cause for concern among those responsible for employment and creating social policies, and also for families and stakeholders themselves. Self-employment, which is understood as the creation of businesses, could be a means to mitigate this problem. The market evaluation of this type of company should consider not only its economic, but also its social results in terms of both cost savings for various public administrations and the generation of social value. This includes taking advantage of the talent of an important part of the population or increasing the wellbeing of people with disabilities, thus making decent employment possible as regards all that is sought by Sustainable Development Objective (SDA) 8 of the United Nations (UN) Agenda 2030. The objective of this work is, therefore, to monetise the social value of this type of undertaking through the use of a case study: that of the Abono Café company. The results show that the non-market value of this company greatly exceeds its market value, thus confirming its potential to generate social value for its stakeholders. The multiplying effect of the funds that Public Administrations allocate to the promotion of this type of initiative among people with disabilities makes them a useful tool and represents a change in the design of public policies, both on a social and employment level.

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BARBA-SÁNCHEZ, V., SALINERO, Y. & JIMÉNEZ-ESTÉVEZ, P. (2021): “Monetising the social value of inclusive entrepreneurship: the case of the Abono Café social economy enterprise ”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 115-141. DOI: 10.7203/CIRIEC-E.101.18158.

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SANCHIS, J.R., CAMPOS, V., EJARQUE, A. (2021): “The organizational model of the Economy for the Common Good and its comparison with other approaches to Sustainability”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 143-163. DOI: 10.7203/CIRIEC-E.101.16399.

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HERRANZ, J.Mª. & GARCÍA, S. (2021): “Communication of Sustainable Development Goals in Social Economy organizations”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 165-191. DOI: 10.7203/CIRIEC-E.101.18393.

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MARÍN, P.P. & GÓMEZ, D. (2021): “Management of digital communication in spanish cooperatives”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 193-225. DOI: 10.7203/CIRIEC-E.101.17638.

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MORAL-MARTÍN, D. & BRUNET, I. (2021): “The Need for Trade Union Revitalisation: An Opportunity for Other Organisational Proposals”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 227-254. DOI: 10.7203/CIRIEC-E.101.16542.

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ROMERO, M., CARMONA, P. & POZUELO, J. (2021): “The prediction of the business failure of the spanish cooperatives. Application of the Extreme Gradient Boosting Algorithm”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 255-288. DOI: 10.7203/CIRIEC-E.101.15572.

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PAÑO, P. (2021): “Viability of circular economy in nonindustrialised countries and its adjustment to a proposal based on transformative economies: an approach to the latin-american scenario”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 289-323. DOI: 10.7203/CIRIEC-E.101.15979.