Social Value Accounting for Nonprofit Organizations: Visualizing the Invisible Value by Using the Social Accounting Method

概要

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Historical financial accounting, which aims to calculate income and expenditures, is able to provide accountability to fund sponsors, but has limitations in reporting the achievement of a nonprofit organization (NPO)'s social missions. Thus, an NPO should consider their social accountability toward their wide-ranging stakeholders. However, it is difficult for NPOs, which provide free or low-charge services with numerous volunteers, to accurately estimate inputs and outputs for social values which are not included on income statements. Therefore, we focus on the social accounting method to calculate an NPO's invisible social costs and benefits by using the concept of market values and replacement costs. Additionally, we tried, as a case study, to prepare the social value statement of a nonprofit bank, Community Youth Bank Momo, which collects funds from a wide range of citizens and uses them to provide loans for community-based activities. As a result, it was found that total inputs including volunteer activities and out-of-pocket expenses reached to five-times the actual expenditures paid. However, issues still remain with the application of social accounting to various NPO activities and the calculation of rational market values.
日本NPO学会の論文