Social Value Added; A New Model for Developing Sustainability Accounting
Publish place: Iranian Journal of Finance، Vol: 3، Issue: 2
Publish Year: 1398
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFIFSA-3-2_006
تاریخ نمایه سازی: 24 فروردین 1401
Abstract:
Sustainability accounting by presenting a holistic view of the organization activities and providing a balanced view of its economic, social and environmental impacts and benefits, and by presenting sustainability reporting seeks to encourage business units and investors to maintain the mutual benefits of all stakeholders in the society. Given the criticisms that researchers have had about the efficiency of sustainability reporting, the purpose of this article is to develop sustainability accounting by presenting a new model that can address the challenges in sustainability accounting and can be a good alternative to sustainability reporting. Social value-added is the sum of tangible and intangible values created and added to society by a business through technological development/change and the knowledge of its manufacturing engineers and managers. In this research, to test the proposed social value added model, Nano engine oil was selected randomly and the test was performed using paired comparison of data. The results of the research showed that social value-added statement can be an appropriate report for evaluating the economic, social and environmental performance of a business entity. Nano engine oil has a social value added of ۳۷۹۷.۲ percent compared to regular engine oil, that ۱۵ percent of it is related to tangible value added and ۸۵ percent to intangible value added.
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Authors
Mohsen Hemmati
PhD Accounting Student, Semnan Branch, Islamic Azad University, Semnan, Iran.
Naghi Fazeli
Accounting Assistant Professor, Semnan Branch, Islamic Azad University, Semnan, Iran.
Seyfolah Saedodin
Professor, Faculty of Mechanical Engineering, Semnan University, Semnan, Iran.
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