Examinando por browse.metadata.rodept "Escuela de Contabilidad"
  • Publicación
    El valor social integrado en empresas de la economía social en España: una revisión sistemática
    (Associacao Iberica de Sistemas e Tecnologias de Informacao, 2024-01-01)
    Buguña Seminario, Nilton Jhonas
    ;
    Cuyate Reque, Pedro Jesús
    ;
    Cordova Buiza, Franklin
    This systematic review focuses on Integrated Social Value (ISV), an emerging methodology essential to evaluate the monetary impact in social economy companies. It highlights its relevance in the creation of long-term value, in contrast to the maximization of short-term profits. The Prisma method was applied, and various documentary sources were used, such as C.I.R.I.E.C, Dialnet, ResearchGate, Science Direct, B.E..E, Frontiers and Sage Journals, revealing that the methodology has only been applied and studied in Spain. In the literature examined, cases from special employment centers to social cooperatives stand out, evidencing the emerging importance of VSI for organizations of this type. In conclusion, the VSI emerges as a valuable tool for quantifying social value in nonprofit companies, with implications for corporate social responsibility and social accounting. © 2024, Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved.