Social accounting and social audit in the UK

Spear, Roger (2010). Social accounting and social audit in the UK. In: Bouchard, Marie ed. The Worth of the Social Economy : An International Perspective. Économie sociale & Économie publique / Social Economy & Public Economy (2). Group Editorial Peter Lang.



There are many different types of evaluation. But evaluative frameworks are becoming increasingly elaborated: accountancy frameworks to include social/environmental accounting; public sector priorities now objectified and measurable with advent of NPM. Thus social economy organisations are increasingly required to play this game. But the way they need to play it is conditioned by the sector they operate within and the governance systems that operate therein; and taking a resource dependency view, by the resources that they are most concerned with acquiring.

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