The Expanded Value Added Statement as Applied at a Non-Profit Organization
his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Instituto de Administração
2014-07-01
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| Series: | Future Studies Research Journal: Trends and Strategies |
| Subjects: | |
| Online Access: | https://www.revistafuture.org/FSRJ/article/view/152 |
| _version_ | 1818305421640728576 |
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| author | Sady Mazzioni Sheila Jeane Schulz Roberto Carlos Klann |
| author_facet | Sady Mazzioni Sheila Jeane Schulz Roberto Carlos Klann |
| author_sort | Sady Mazzioni |
| collection | DOAJ |
| description | his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC), an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization. |
| first_indexed | 2024-12-13T06:26:19Z |
| format | Article |
| id | doaj.art-ad516f4447d8431faf34160a1f70fcf4 |
| institution | Directory Open Access Journal |
| issn | 2175-5825 |
| language | English |
| last_indexed | 2024-12-13T06:26:19Z |
| publishDate | 2014-07-01 |
| publisher | Fundação Instituto de Administração |
| record_format | Article |
| series | Future Studies Research Journal: Trends and Strategies |
| spelling | doaj.art-ad516f4447d8431faf34160a1f70fcf42022-12-21T23:56:44ZengFundação Instituto de AdministraçãoFuture Studies Research Journal: Trends and Strategies2175-58252014-07-01618311010.7444/fsrj.v6i1.152124The Expanded Value Added Statement as Applied at a Non-Profit OrganizationSady Mazzioni0Sheila Jeane Schulz1Roberto Carlos Klann2Universidade Comunitária da Região de Chapecó – UNOCHAPECÓUniversidade Regional de Blumenau (FURB) Rua Antônio da Veiga, 140, CEP: 89.012-900 - Blumenau, SC - Brasil Telefone: (47) 3321-0565Universidade Regional de Blumenau - FURB Rua Antônio da Veiga, 140, CEP: 89.012-900 - Blumenau, SC - Brasil Telefone: (47) 3321-0565his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC), an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization.https://www.revistafuture.org/FSRJ/article/view/152Entidades sem fins lucrativos. Valor adicionado expandido. Criação de valor. |
| spellingShingle | Sady Mazzioni Sheila Jeane Schulz Roberto Carlos Klann The Expanded Value Added Statement as Applied at a Non-Profit Organization Future Studies Research Journal: Trends and Strategies Entidades sem fins lucrativos. Valor adicionado expandido. Criação de valor. |
| title | The Expanded Value Added Statement as Applied at a Non-Profit Organization |
| title_full | The Expanded Value Added Statement as Applied at a Non-Profit Organization |
| title_fullStr | The Expanded Value Added Statement as Applied at a Non-Profit Organization |
| title_full_unstemmed | The Expanded Value Added Statement as Applied at a Non-Profit Organization |
| title_short | The Expanded Value Added Statement as Applied at a Non-Profit Organization |
| title_sort | expanded value added statement as applied at a non profit organization |
| topic | Entidades sem fins lucrativos. Valor adicionado expandido. Criação de valor. |
| url | https://www.revistafuture.org/FSRJ/article/view/152 |
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