SHS Web Conf.
Volume 36, 2017The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
|Number of page(s)||7|
|Published online||24 July 2017|
Human Capital Management and Accountability of Social Enterprise
* Faculty of Accountancy, Universiti Teknologi MARA Melaka
1 Accounting Research Institute, Faculty of Accountancy, Universiti Teknologi MARA
2 Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam
* Corresponding author’s email: email@example.com
The emergence of social business enterprises has been attributed to the increased demand for sustainability among the non-profit organisations (NPOs) due to diminishing funding from traditional sources and increased competition for the scarce resources. To date, there is growing interest on social businesses (SBs) as innovation in providing public services that contributes to the social wellbeing of community. This in turn can be linked directly or indirectly to economic development as the sustainability level of the country is measured specifically towards the development of human capital and solving the social problems rather than the economics alone. Indeed, having both economic and non-economic aims, SBs would be the potential solutions to address a range of societal issues and increase the efficiency and quality of public sector services that focus on equitable growth with ecological sustainability. Therefore, it is important to explore the relationship between capability of SBs and the social impact created. This paper explores on capability based on human capital management and social impact or value created through SBs. This is expected to provide some insights on the sustainability and credibility of SBs to support the government efforts in moving towards high nation income.
Key words: Social Enterprise / Human Capital / Accountability
© The Authors, published by EDP Sciences, 2017
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