This book deals with the limitations of economic and financial accounting as an appropriate
instrument to reflect the real value created or destroyed by an organization. The authors
present a sustainable social accounting approach that considers both the social and economic
value - Blended Value - generated by an organization for all of its stakeholders. This approach
is based on four major theories - Stakeholder Theory Action Research Phenomenological
Perspective and Fuzzy Logic - and was developed on the basis of a cost-benefit analysis.
