Search results
Results from the WOW.Com Content Network
Fund accounting. Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [ 1 ] It emphasizes accountability rather than profitability, and is used by nonprofit organizations and by governments.
Social capital is "the networks of relationships among people who live and work in a particular society, enabling that society to function effectively". [1] It involves the effective functioning of social groups through interpersonal relationships, a shared sense of identity, a shared understanding, shared norms, shared values, trust, cooperation, and reciprocity.
Social finance is a category of financial services that aims to leverage private capital to address challenges in areas of social and environmental need. [ 1 ] Having gained popularity in the aftermath of the 2007–2008 financial crisis, it is notable for its public benefit focus. [ 2 ][ 3 ][ 4 ] Mechanisms of creating shared social value are ...
In sociology and organizational studies, institutional theory is a theory on the deeper and more resilient aspects of social structure. It considers the processes by which structures, including schemes, rules, norms, and routines, become established as authoritative guidelines for social behavior. [1] Different components of institutional ...
Capitalism. In Marxian economics, surplus value is the difference between the amount raised through a sale of a product and the amount it cost to manufacture it: i.e. the amount raised through sale of the product minus the cost of the materials, plant and labour power. The concept originated in Ricardian socialism, with the term "surplus value ...
Financial capital (also simply known as capital or equity in finance, accounting and economics) is any economic resource measured in terms of money used by entrepreneurs and businesses to buy what they need to make their products or to provide their services to the sector of the economy upon which their operation is based (e.g. retail, corporate, investment banking).
In national accounts and social accounting theory the concepts of productive and unproductive labour do survive to some extent. The first reason is that if we want to estimate and account for the value of the net new output created by a country in a year, we must be able to distinguish between sources of new value added and conserved or ...
A sociological theory is a supposition that intends to consider, analyze, and/or explain objects of social reality from a sociological perspective, [ 1 ]: 14 drawing connections between individual concepts in order to organize and substantiate sociological knowledge.