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Please use this identifier to cite or link to this item: http://hdl.handle.net/1807/25668

Title: Balancing the Double Bottom Line of Social Enterprise: An Evaluation of the Business Cost Recovery Metric
Authors: Pimento, Taryn
Advisor: Quarter, Jack
Department: Adult Education and Counselling Psychology
Keywords: social enterprise
social accounting
business cost recovery
social purpose enterprise
Issue Date: 1-Jan-2011
Abstract: This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.
URI: http://hdl.handle.net/1807/25668
Appears in Collections:Master
Department of Adult Education and Counselling Psychology - Master theses

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