2nd International CIRIEC Research Conference on the Social Economy, October 1-2, 2009 Östersund, Sweden The Social Economy in a world facing a global crisis.

Public finance, social added value and accountability.

Abstract:

This study ensues on the new research project “Specifics of the social enterprise financing and of the social and public added value measurement”, which is financed by the Czech Science Foundation (CSF) for 2009 – 2010. An assignment of project corresponds to topic of “Social economy and public policies” of nowadays CIRIEC research on one side, and to the demand of Czech public authorities for developmental programmes (2007 – 2013), as well as social enterprise practices’ on the other side. Suppose, issue of research would be applicable to socio-economical conditions fostering at the local level, relate to recent global crises.

By D.Grybauskaité, European commissioner, it is the European “program financing” aiming to basic reform of the European solidary systems. Additionally, it is indicated by the European New Financial Rules that the fruitfulness of the public investment insists, among others, within increase of social capital development (social added value) and public added value, of their formulation, prediction, measurement, and validation. An approach of research project is based on theses which are developed by researchers of EMES, ISSAN, IRSPM, EGPA, CIRIEC and other initiatives, as well as by OECD-LEED activities. Great deal of this goal has been elaborated within our CSF project “Social Economy in the Czech Republic, its roots and challenges compare to EU”, finished in 2007.

Measurement and validation of social and public values are based on methods of social accountability, social accountancy, and social audit normatively and positively. Along packs of normative verdicts it is the social accounting and social book-keeping (alike environmental accounting). An objective of this project is to put concepts and methods, developed and mentioned above, under process of verification and prove it on Czech local and regional level. We strive to politic authorities and other professionals can understand this topic better under Czech specific institutional conditions and to improve Czech public finance reforms, and law re-codification, which is ongoing. Go firstly to identify an opportunities and barriers; we map social enterprises variability, their accessible financing sources and the nature of their property ownership, within the Czech law and practices. Research objective detailed, and progress of work with some case study; they are available to be presented.

Bibliography (selection): HUNČOVÁ, M. (2007): Sociální ekonomika a sociální podnik (Social economy and social enterprise). University J.E.P. Ústí nad Labem, CZ; LORENZ, G. (2007): Social Enterprises, Social Economy, and Social Capital: Concepts, Indicators and Measures. In: Social Economy, Social Enterprise, and Social Capital. FSE UJEP, Ústí nad Labem, CZ; SEMITIEL GARCIA, M. (2006): Social capital, networks and Economic development. EE Publishing, Cheltenham, U.S.A.