Digitalization of Social Impact for Social Economy Organizations
Social impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Canadian Centre for Studies in Publishing
2023-01-01
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| Series: | Canadian Journal of Nonprofit and Social Economy Research |
| Online Access: | https://anserj.ca/index.php/cjnser/article/view/617 |
| _version_ | 1828069811877314560 |
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| author | Laura Berardi Diego Valentinetti |
| author_facet | Laura Berardi Diego Valentinetti |
| author_sort | Laura Berardi |
| collection | DOAJ |
| description | Social impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical and empirical contributions on the methods and tools of measurement, assessment, and reporting of social impact. However, there are few contributions on the emerging topic of the digitalization of the social impact accounting process. Preliminary research analyses consider digital tools such as distributed ledgers including blockchain, big data, artificial intelligence, and the Internet of Things as innovations that allow SEOs to be more accountable and transparent with their social impacts and value created. The increased attention to these technologies opens the way for new and multidisciplinary research questions on this topic.
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| first_indexed | 2024-04-11T00:26:13Z |
| format | Article |
| id | doaj.art-6f08b6c1d6534ddf835d405441b8e6f4 |
| institution | Directory Open Access Journal |
| issn | 1920-9355 |
| language | English |
| last_indexed | 2024-04-11T00:26:13Z |
| publishDate | 2023-01-01 |
| publisher | Canadian Centre for Studies in Publishing |
| record_format | Article |
| series | Canadian Journal of Nonprofit and Social Economy Research |
| spelling | doaj.art-6f08b6c1d6534ddf835d405441b8e6f42023-01-08T07:14:27ZengCanadian Centre for Studies in PublishingCanadian Journal of Nonprofit and Social Economy Research1920-93552023-01-0113210.29173/cjnser617Digitalization of Social Impact for Social Economy OrganizationsLaura Berardi0Diego Valentinetti1G. d'Annunzio University of Chieti-PescaraG. d'Annunzio University of Chieti-PescaraSocial impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical and empirical contributions on the methods and tools of measurement, assessment, and reporting of social impact. However, there are few contributions on the emerging topic of the digitalization of the social impact accounting process. Preliminary research analyses consider digital tools such as distributed ledgers including blockchain, big data, artificial intelligence, and the Internet of Things as innovations that allow SEOs to be more accountable and transparent with their social impacts and value created. The increased attention to these technologies opens the way for new and multidisciplinary research questions on this topic. https://anserj.ca/index.php/cjnser/article/view/617 |
| spellingShingle | Laura Berardi Diego Valentinetti Digitalization of Social Impact for Social Economy Organizations Canadian Journal of Nonprofit and Social Economy Research |
| title | Digitalization of Social Impact for Social Economy Organizations |
| title_full | Digitalization of Social Impact for Social Economy Organizations |
| title_fullStr | Digitalization of Social Impact for Social Economy Organizations |
| title_full_unstemmed | Digitalization of Social Impact for Social Economy Organizations |
| title_short | Digitalization of Social Impact for Social Economy Organizations |
| title_sort | digitalization of social impact for social economy organizations |
| url | https://anserj.ca/index.php/cjnser/article/view/617 |
| work_keys_str_mv | AT lauraberardi digitalizationofsocialimpactforsocialeconomyorganizations AT diegovalentinetti digitalizationofsocialimpactforsocialeconomyorganizations |