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Accounting for the social economy: the socioeconomic impact statement

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  • Laurie Mook
  • Jack Quarter

Abstract

**: Organizations within the social economy have unique characteristics, yet their accounting procedures do not reflect this uniqueness, and rather are designed for private‐sector organizations that exchange their goods and services in the market. We argue that conventional accounting creates a perception that social economy organizations are users of resources and separate from the private and public sectors, rather than creators of value and an integral part of our society (Quarter, Mook, and Richmond, 2003a). This paper addresses the accounting needs of social economy organizations by presenting a model of social accounting—the Socioeconomic Impact Statement—that may help bring out the impact of such organizations. The paper presents a demonstration project of the potential utility of the Socioeconomic Impact Statement.

Suggested Citation

  • Laurie Mook & Jack Quarter, 2006. "Accounting for the social economy: the socioeconomic impact statement," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 77(2), pages 247-269, June.
    • Handle: RePEc:bla:annpce:v:77:y:2006:i:2:p:247-269
    DOI: 10.1111/j.1370-4788.2006.00305.x
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    References listed on IDEAS

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    4. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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    Cited by:

    1. Fabienne Fecher & Benoît Lévesque, 2008. "The Public Sector And The Social Economy In The Annals (1975–2007): Towards A New Paradigm," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 79(3‐4), pages 679-727, September.
    2. Marlene WALK & Itay GREENSPAN & Honey CROSSLEY & Femida HANDY, 2015. "Mind the Gap: Expectations and Experiences of Clients Utilizing Job-Training Services in a Social Enterprise," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 221-244, June.
    3. Ortega, Jason A. & Park, Chul Hyun, 2022. "The benefit and cost of voluntary work in government: The case of the United States Coast Guard Auxiliary Boat Crew Program," Evaluation and Program Planning, Elsevier, vol. 94(C).

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