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dc.contributor.authorEchanove Franco, Alfonso
dc.contributor.authorSan José Ruiz de Aguirre, Leire ORCID
dc.contributor.authorDe Retolaza Ábalos, José Luis
dc.date.accessioned2023-11-21T17:28:28Z
dc.date.available2023-11-21T17:28:28Z
dc.date.issued2023-06-06
dc.identifier.citationSocial Responsibility Journal : (2023)es_ES
dc.identifier.issn1747-1117
dc.identifier.urihttp://hdl.handle.net/10810/63094
dc.description.abstractPurpose This study aims to structure a model for integrating social value into strategic management based on identifying the critical success factors (CSF) for such integration in the investigated companies. Design/methodology/approach This research was based on the actor–network theory. Through a rigorous approach to the case study methodology in a two-stage process lasting 21 months, we carried out this study. Findings Companies that use the polyhedral social accounting model in their strategic management processes do so without a reference model. We identified CSF for integrating social value, which was incorporated into a protocol model based on stakeholder theory and the use of social accounting. Practical implications Practitioners can use the proposed model to maintain the alignment of strategic performance and purpose. Using social accounting based on indicators and financial proxies allows managers to incorporate social value into strategic management in terms of financial value. Social implications The institutional demand for social information is based on the growing sensitivity of companies. Aligning social values with business strategies contributes to social sustainability. Originality/value This study focuses on an unresearched emerging phenomenon. Since the first approach to stakeholder theory, the development of a stakeholder-oriented strategy has faced the lack of a stakeholder accounting system. The polyhedral model of social accounting could help overcome this problem as it provides information that allows a novel and innovative method to make a stakeholder-oriented strategy effective.es_ES
dc.description.sponsorshipThe authors want to thank for funds of ECRI Research Group (GIU), FESIDE (BOPV20) and UES22/15 (UPV/EHU).es_ES
dc.language.isoenges_ES
dc.publisherEmeraldes_ES
dc.rightsinfo:eu-repo/semantics/openAccesses_ES
dc.subjectresponsibilityes_ES
dc.subjectstrategyes_ES
dc.subjectintegrated social valuees_ES
dc.subjectsocial economyes_ES
dc.subjectpolyhedral modeles_ES
dc.subjectactor-network theoryes_ES
dc.titleDesign of a protocol model for the integration of social value in strategic management through social accountinges_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.rights.holder© 2023 Emerald Publishing Limitedes_ES
dc.relation.publisherversionhttps://www.emerald.com/insight/content/doi/10.1108/SRJ-12-2022-0551es_ES
dc.identifier.doi10.1108/SRJ-12-2022-0551
dc.departamentoesEconomía financiera IIes_ES
dc.departamentoeuFinantza ekonomia IIes_ES


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