Ayuso, Silvia; Sánchez, Pablo; Retolaza, José Luis; … - In: Sustainability Accounting, Management and Policy Journal 11 (2020) 1, pp. 233-252
Purpose: This paper aims to explore how to quantify the social value generated by higher education from a social accounting perspective. The proposed approach is integrated social value (ISV) analysis, a social accounting model that considers both the economic value and the social value created...