Assessing Universities' Social Sustainability: Accounting for Stakeholder Value

Autor/inn/en	Ayuso, Silvia; Carbonell, Xavier; Serradell, Laia
Titel	Assessing Universities' Social Sustainability: Accounting for Stakeholder Value
Quelle	In: International Journal of Sustainability in Higher Education, 23 (2022) 2, S.443-457 (15 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1467-6370
DOI	10.1108/IJSHE-12-2020-0509
Schlagwörter	State Universities; Sustainability; Higher Education; Organizations (Groups); Economic Factors; Stakeholders; Evaluation Methods; Accounting; Strategic Planning; College Administration; Measurement; Accountability; Sustainable Development; College Role; Social Problems; Institutional Evaluation; Foreign Countries; Outcomes of Education; Spain + Suchen Sie Ihr Suchwort? Staatliche Universität; Nachhaltigkeit; Hochschulbildung; Hochschulsystem; Hochschulwesen; Ökonomischer Faktor; Abrechnung; Buchführung; Buchhaltung; Strategy; Planning; Strategie; Planung; College administrators; Hochschulverwaltung; Messverfahren; Verantwortung; Nachhaltige Entwicklung; Social problem; Soziales Problem; Ausland; Lernleistung; Schulerfolg; Spanien
Abstract	Purpose: The purpose of this paper is to assess higher education institutions' (HEIs) social sustainability by applying Integrated Social Value (ISV) analysis to eight universities belonging to the Catalan Association of Public Universities in Spain. Design/methodology/approach: ISV analysis is a social accounting methodology that considers both the economic value and the social value created for all the organisation's stakeholders through a participatory and systematic process. Findings: The authors have shown that ISV analysis can be effective to assess the impacts on social sustainability of HEIs. The monetised results facilitate understanding about the valued impacts and allow integration with the universities' financial data. Research limitations/implications: The research advances the under-researched topic of social sustainability assessment in higher education. Practical implications: Quantifying universities' social impacts in monetary terms may help to transform conventional financial accounting and improve HEIs' internal strategy and management according to sustainability principles. Social implications: The process of measuring the social value created by universities provides a way to meet the rising demands for greater accountability and transparency and facilitates engagement with stakeholders on how these institutions are contributing to sustainable development. Originality/value: ISV analysis represents an innovative approach to assess how HEIs create benefits for its internal and external stakeholders and contribute to solutions to social challenges. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01