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Accounting for Social Innovations: Measuring the Impact of an Emerging Intangible Category

In: Social Innovation

Author

Listed:
  • Edeltraud Guenther

    (Technische Universität Dresden, Chair of Environmental and Accounting)

  • Thomas Guenther

    (Technische Universität Dresden, Chair of Management Accounting and Control)

Abstract

Following the definition of the Center for Social Innovation of the Stanford Graduate School of Business (Social innovation, 2009), “a social innovation is a novel solution to a social problem that is more effective, efficient, sustainable, or just than present solutions and for which the value created accrues primarily to society as a whole rather than private individuals.” This definition focuses on the result, i.e. the outcome of the innovation. In order to judge whether a solution is more effective, efficient, sustainable, or just, it is indispensable to measure the impact of social innovations along those four lines. Moreover, the value created has to be allocated to the society and to private individuals. Between society and private individuals, organizations, both for-profit as well as non-profit organizations, act as socio-mechanical systems combining technical and organizational solutions (such as machines, buildings, or processes) with human beings as part of a social system in terms of internal (i.e. workforce) or external stakeholders (e.g. customers) of the organization.

Suggested Citation

  • Edeltraud Guenther & Thomas Guenther, 2013. "Accounting for Social Innovations: Measuring the Impact of an Emerging Intangible Category," CSR, Sustainability, Ethics & Governance, in: Thomas Osburg & René Schmidpeter (ed.), Social Innovation, edition 127, pages 155-170, Springer.
    • Handle: RePEc:spr:csrchp:978-3-642-36540-9_14
    DOI: 10.1007/978-3-642-36540-9_14
    as

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