IDEAS home Printed from https://ideas.repec.org/a/aes/ijeptp/v1y2011i1p1-6.html
   My bibliography  Save this article

New Perspectives in Economic Value Assessment as an Integration of Social Accountability. A Practical Application in the Spa Industry

Author

Listed:
  • Angela Tarabella

    (Faculty of Economics, University of Pisa)

  • Barbara Burchi

    (Faculty of Economics, University of Pisa)

Abstract

In trying to understand the history of spa activities in Italy from an economic perspective, one could but acknowledge the importance of the efforts spa resorts are making today to differentiate their activities with the purpose of tackling the crisis of the sector that started in the 90’s and was worsened by Law no. 323 of 2000 concerning the reorganization of the spa industry. One of the most valuable among the multiple communication tools available for the entities of the sector is the social balance, whose aim is accountability towards all the stakeholders concerning the added value created and distributed, a tool that may find a useful integration in the calculation of the economic impact produced on the reference territory. This work, after a brief overview of the most accredited literature on social reporting and economic impact analysis, with a special reference to the tourism industry, will more specifically investigate the idea of combining these two tools to enhance the social and economic function of corporate information.

Suggested Citation

  • Angela Tarabella & Barbara Burchi, 2011. "New Perspectives in Economic Value Assessment as an Integration of Social Accountability. A Practical Application in the Spa Industry," International Journal of Economic Practices and Theories, Academy of Economic Studies - Bucharest, Romania, vol. 1(1), pages 1-6, July.
    • Handle: RePEc:aes:ijeptp:v:1:y:2011:i:1:p:1-6
    as

    Download full text from publisher

    File URL: http://www.ijept.org/files/journals/1/articles/5/public/5-29-1-PB.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Social balance; added value; economic impact; Spa;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aes:ijeptp:v:1:y:2011:i:1:p:1-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin Boja (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.