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03.21 会计与财务研究论坛(4)
发布时间:2016-03-19       浏览量:
演讲主题:A Critical Analysis of Social Return on Investment
讲座时间:2016年3月21日16:30—18:00
讲座地点:京师大厦9408会议室
演讲嘉宾:Bruce Gurd, Associate Professor, University of South Australia
主 持 人:杨丹,北京师范大学经济与工商管理学院讲师

Abstract:
Social return on investment is now a well-developed measurement system in social enterprises and not-for-profits where traditional measures of performance such as return on investment do not work. So far the literature has focused on SROI for external benchmarking. Using an action research approach, this paper investigates the potential for using SROI as a decision tool to prioritize projects using a case of a local government in Indonesia. Preliminary analysis suggests that the SROI tool has promise by measuring all social outcomes and using financial proxies to value all the outcomes. While detractors may show concern about measuring social benefits financially, we argue that this may well benefit internal decision-makers, beneficiaries and funding agencies alike.

Biography:
Bruce Gurd (B.Ec., Ph.D., FCPA) is Associate Professor of Management in the School of Management at the University of South Australia. Bruce is Deputy Director of the Australian Centre for Asian Business. He has been the President of the Australia and New Zealand Academy of Management and is a Life Fellow of that Academy. He teachers Strategy in the 5 star MBA Program. His predominant areas of research are in management control systems and the new ideas in the development of management accounting systems. Bruce has worked in local government, management accountant in manufacturing industry and chartered accounting. He has published in journals such as British Accounting Review, Financial Accounting and Management, Critical Perspectives on Accounting.

主办单位:
北京师范大学经济与工商管理学院会计系
北京师范大学经济与工商管理学院MBA中心