Resumen de An Integrated Social Accounting Model for Nonprofit Organizations

Laurie Mook

• Abstract The purpose of this article is to develop a nonprofit integrated social accounting (NISA) model that takes into account the particular objectives of nonprofit organizations (achieving their mission and remaining viable as an organization), their specific characteristics (e.g., the engagement of volunteers), and their economic, social and environmental impacts. The conceptual framework includes defining social accounting, setting the boundaries of the reporting entity, identifying the objectives of nonprofit reporting, identifying the users of the accounts and their information needs, and considering the questions that have to be answered in order to know if the organization is achieving its goals. From the conceptual framework, the NISA model is developed, incorporating four elements: (1) economic and human resources; (2) economic, social and environmental value creation; (3) internal systems and processes; and (4) organizational learning, growth and innovation. Overall, the model provides a mechanism to address both functional and strategic accountability concerns of the organization, its effectiveness and efficiency, and to drive behavior through feedback and readjustment. In this way, accounting plays an important role in shaping the ‘reality’ of the organization.