@article{oai:kansai-u.repo.nii.ac.jp:00008755,
 author = {Baba, Hideaki and Ishida, Yu and Aoki, Takahiro},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {欧州を中心に議論されている社会的企業の判定基準を手掛かりに、NPOが生み出す社会価値を貨幣的に測定し、社会価値を評価する指標を試算することに取り組んだ。Traditionally, financial accounting records revenue and expense
based on present or future income and expenditure. Nonprofit organizations have not been able to accurately inform stakeholders
of their social activities because of the limited nature of financial reporting. To address this issue we focus on social accounting methods to calculate invisible social costs and benefits using the
‘social value’ concept. In our case study, experimental analysis of a social value statement found total inputs, including volunteer activities and out-of-pocket expenses, were five times higher than
actual expenditure. Furthermore, findings indicate the social value statement expands social accounting methods and verifies invisible community contributions by nonprofit organizations.},
 pages = {1--22},
 title = {Social Accounting for Nonprofit Organizations: Visualizing the Invisible Value of Social Impacts},
 volume = {16},
 year = {2015}
}