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Demonstrating value : how entrepreneurs design new accounting methods to justify innovations
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Barman, Emily, Hall, Matthew and Millo, Yuval (2021) Demonstrating value : how entrepreneurs design new accounting methods to justify innovations. European Accounting Review, 30 (4). pp. 675-704. doi:10.1080/09638180.2020.1770113 ISSN 0963-8180.
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Official URL: http://dx.doi.org/10.1080/09638180.2020.1770113
Abstract
An important activity of entrepreneurs is to justify the value of an innovation to gain support from stakeholders. We examine how entrepreneurs can develop an accounting methodology to demonstrate the value of a proposed innovation, focusing on the case of a charitable foundation’s promotion of social enterprise and its efforts to develop the accounting methodology of Social Return on Investment (SROI). We show how the process for designing new accounting methods that helps in demonstrating the value of innovations involves entrepreneurs (1) imagining the expectations of their stakeholders (2) putting in place the necessary infrastructure through which numbers can be generated and (3) iteratively reconfiguring the accounting methodology and the espoused value the innovation is expected to generate. Our study furthers understanding of the role of accounting numbers in the entrepreneurial process, particularly in situations where entrepreneurs seek to generate new accounting methodologies to develop persuasive stories about the benefits of their innovations.
Item Type: | Journal Article | ||||||||
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Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce H Social Sciences > HG Finance |
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Divisions: | Faculty of Social Sciences > Warwick Business School > Accounting Faculty of Social Sciences > Warwick Business School |
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Library of Congress Subject Headings (LCSH): | Investments -- Social aspects, Investment analysis, Rate of return, Social entrepreneurship, Value, Productivity accounting | ||||||||
Journal or Publication Title: | European Accounting Review | ||||||||
Publisher: | Routledge | ||||||||
ISSN: | 0963-8180 | ||||||||
Official Date: | 2021 | ||||||||
Dates: |
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Volume: | 30 | ||||||||
Number: | 4 | ||||||||
Page Range: | pp. 675-704 | ||||||||
DOI: | 10.1080/09638180.2020.1770113 | ||||||||
Status: | Peer Reviewed | ||||||||
Publication Status: | Published | ||||||||
Reuse Statement (publisher, data, author rights): | This is an Accepted Manuscript of an article published by Taylor & Francis in European Accounting Review on 11 Jun 2020, available online: http://www.tandfonline.com/10.1080/09638180.2020.1770113 | ||||||||
Access rights to Published version: | Restricted or Subscription Access | ||||||||
Date of first compliant deposit: | 20 July 2020 | ||||||||
Date of first compliant Open Access: | 11 June 2021 |
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