Cash flow from investment activities.
Published in Chapter:
Social Entrepreneurship: From Accounting Analysis to Decision Value
Rute Abreu (Guarda Polytechnic Institute, Portugal), Fátima David (Guarda Polytechnic Institute, Portugal), Liliane Segura (Presbyterian Mackenzie University, Brazil), and Henrique Formigoni (Presbyterian Mackenzie University, Brazil)
Copyright: © 2015
|Pages: 18
DOI: 10.4018/978-1-4666-8348-8.ch034
Abstract
This chapter focuses on the social entrepreneurship, in general, and the social entities, in particular, to promote a detailed accounting analysis for understanding the decision value of the investment, due to the economic impact generated by these entities on the economy. The methodology presents a literature review that will outline the contribution of accounting for Non-For-Profit entities (NFP). Within the main results of the chapter, the demonstrations of the potential benefits of accounting for NFP raise the awareness of the social answers. In addition, the higher level of competition between the private versus public sector and NFP originate important economic distortions that lead to inequitable results. Then, the best assessment, within market dynamics, makes more pressure to the appraisal of the investment decision. Finally, it is necessary to consider that the integration of accounting for NFs implies that society must use entrepreneurship as a resource to regenerate the economy itself.