The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement

[EN] The first goal of this paper is to develop a theoretical and practical framework which can help to measure the emotional value generated by organizations in quantitative terms. Its second goal is to use data obtained from the UCAN (Union of Food and Agriculture Cooperatives of Navarre) in Spain...

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Author: Ruiz Roqueñi, Maite
Format: article
Publication Date:2022
Country:España
Institution:Universidad del País Vasco
Repository:Addi. Archivo Digital para la Docencia y la Investigación
OAI Identifier:oai:addi.ehu.eus:10810/56522
Online Access:http://hdl.handle.net/10810/56522
Access Level:Open access
Keyword:stakeholder theory
stakeholder accounting
monetization
social value
emotional value
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oai_identifier_str oai:addi.ehu.eus:10810/56522
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spelling The Emotional Dimension of Value: A Proposal for Its Quantitative MeasurementRuiz Roqueñi, Maitestakeholder theorystakeholder accountingmonetizationsocial valueemotional value[EN] The first goal of this paper is to develop a theoretical and practical framework which can help to measure the emotional value generated by organizations in quantitative terms. Its second goal is to use data obtained from the UCAN (Union of Food and Agriculture Cooperatives of Navarre) in Spain as a case study to illustrate the quantification of the emotional value generated, with a view to factoring that value into a social accounting system. Ever greater recognition of the social role of organizations in recent years has led to a need for a consistent definition of the concept of socio-emotional value, and for instruments that can be used to measure that value in terms of generic social accounting. Taking the current lack of standardization in such models and instruments, especially those that deal with emotional value as its starting point, the paper proposes a new instrument for measuring that value quantitatively in such a way as to overcome some of the limitations of earlier proposals. The underlying perspective is that the monetary values identified in market and non-market transactions do not accurately account for all the value generated for different stakeholders, and that adjustments are required through a correction factor applied to the value variables identified. The quantification of the socio-emotional value generated by an organization is seen as a more comprehensive indicator of its performance, given that it provides more information and takes into account the value generated for stakeholders as a whole in all dimensions.Frontiers Media202220222022info:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10810/56522reponame:Addi. Archivo Digital para la Docencia y la Investigacióninstname:Universidad del País VascoIngléshttps://www.frontiersin.org/articles/10.3389/fpsyg.2021.807412/fullinfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/3.0/es/© 2022 Ruiz-Roqueñi. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.Atribución 3.0 Españaoai:addi.ehu.eus:10810/565222026-06-18T09:23:17Z
dc.title.none.fl_str_mv The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
title The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
spellingShingle The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
Ruiz Roqueñi, Maite
stakeholder theory
stakeholder accounting
monetization
social value
emotional value
title_short The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
title_full The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
title_fullStr The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
title_full_unstemmed The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
title_sort The Emotional Dimension of Value: A Proposal for Its Quantitative Measurement
dc.creator.none.fl_str_mv Ruiz Roqueñi, Maite
author Ruiz Roqueñi, Maite
author_facet Ruiz Roqueñi, Maite
author_role author
dc.subject.none.fl_str_mv stakeholder theory
stakeholder accounting
monetization
social value
emotional value
topic stakeholder theory
stakeholder accounting
monetization
social value
emotional value
description [EN] The first goal of this paper is to develop a theoretical and practical framework which can help to measure the emotional value generated by organizations in quantitative terms. Its second goal is to use data obtained from the UCAN (Union of Food and Agriculture Cooperatives of Navarre) in Spain as a case study to illustrate the quantification of the emotional value generated, with a view to factoring that value into a social accounting system. Ever greater recognition of the social role of organizations in recent years has led to a need for a consistent definition of the concept of socio-emotional value, and for instruments that can be used to measure that value in terms of generic social accounting. Taking the current lack of standardization in such models and instruments, especially those that deal with emotional value as its starting point, the paper proposes a new instrument for measuring that value quantitatively in such a way as to overcome some of the limitations of earlier proposals. The underlying perspective is that the monetary values identified in market and non-market transactions do not accurately account for all the value generated for different stakeholders, and that adjustments are required through a correction factor applied to the value variables identified. The quantification of the socio-emotional value generated by an organization is seen as a more comprehensive indicator of its performance, given that it provides more information and takes into account the value generated for stakeholders as a whole in all dimensions.
publishDate 2022
dc.date.none.fl_str_mv 2022
2022
2022
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10810/56522
url http://hdl.handle.net/10810/56522
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv https://www.frontiersin.org/articles/10.3389/fpsyg.2021.807412/full
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
http://creativecommons.org/licenses/by/3.0/es/
Atribución 3.0 España
eu_rights_str_mv openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/3.0/es/
Atribución 3.0 España
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Frontiers Media
publisher.none.fl_str_mv Frontiers Media
dc.source.none.fl_str_mv reponame:Addi. Archivo Digital para la Docencia y la Investigación
instname:Universidad del País Vasco
instname_str Universidad del País Vasco
reponame_str Addi. Archivo Digital para la Docencia y la Investigación
collection Addi. Archivo Digital para la Docencia y la Investigación
repository.name.fl_str_mv
repository.mail.fl_str_mv
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