Determining social capital by social accounting
DOI:
https://doi.org/10.12775/OeC.2015.003Keywords:
social capital, social success, social accounting, ex-post analysisAbstract
Although social capital has been often debated in the last 20 years, there is a widely accepted definition missing and the approaches to measuring its size are not very well-developed. Therefore, the definitions of social capital are stated and analysed, whether they are appropriately designed also for measurement purposes. We end up with a division between capital consisting of real capital as fixed and working capital and financial capital on the one hand, and capitals, which are referring to human capital and social capital in a narrow sense on the other hand. The last two are named here as social capital. The stock of the first kind of capital can be expressed as net capital when the liabilities are deducted is booked to the final social balance, as well as the remainder of the stock accounts. The stock of the second one can be identified as social assets reduced by social liabilities. Non-commercial values of economic activities are gathered in social accounting. With social accounting there are several approaches, however most of them are not developed to such an extent that the social capital can be determined through an adequate ex-post analysis. A welfare economic oriented approach comprising a bookkeeping system helps to determine social capital. Based on the willingness to pay approach a commercial bookkeeping system and an additional social bookkeeping were designed where the respective ?private? and additional social capital were verified. Both together show the total social capital related to an economic subject. The result is illustrated by such a social accounting for the Faculty of Economics and Business Administration of the University of Tartu for 2006. The author discusses the limits and possibilities of this kind of social capital determination.
Downloads
Download data is not yet available.
References
Abt, C. C. (1972). Social Audits: The State of the Art. Paper presented at the conference on corporate social accounting. New York.
Adler, M., & Posner, E. (2006). New Foundations of Cost?benefit analysis. Cambridge: Harvard University Press.
Asheim, B., & Gertler, M. (2005). The Geography of Innovation: Regional Innovation Systems. In: J., Fragerberg, D., Mowery & R. Nelson (Eds.), The Oxford Handbook of Innovation, Oxford, pp. 291-317: Oxford University Press.
Azuma, K. (2007). Ökobilanzierung und Periodisierung. Berlin: Berliner Wissenschaftsverlag.
Bichmeier, U. (2002). Das Sozialkapital ? Fakten und Hypothesen. Die Volkswirtschaft. Das Magazin für die Wirtschaftspolitik, 8.
Bidart, C., & Charbonneau, J. (2011). How to Generate Personal Networks: Issues and Tools for a Sociological Perspective. Field Methods, 23.
Bolton, R. (2002). Place Surplus, Exit Voice and Loyalty. In: B. Johansson, C. Karlsson & R. Stought (Eds.), Regional Policies and Comparative Advantage, Cheltenham: Elgar.
Brummert, L. R. (1969). An Overview. In: L.R. Brummert, E.G. Flamholtz & W.C. Pyle (Eds.), Human Resource Accounting, Development and Implementation in Industry. Ann Arbor: Foundation for Research in Human Behavior.
Burt, R. S. (1984). Network Items and the General Social Survey. Social Networks, 6, pp.393-339. http://dx.doi,org/10.1016/0378-8733(84)9007-8.
Burt, R. S. (1992). The Social Structure of Competition. In: N. Nohira & R. G. Eccles (Eds.), Networks and Organizations: Structure, Form, and Action, Boston: Harvard Business School Press.
Casson, M. & Goodley, A. (2000). Cultural Factors in Economic Growth. Berlin, Heidelberg, New York: Springer. http;//dx.doi.org/10.1007/987-3-642-57223-4.
Conrads, M. (1976). Human Resource Accounting. Wiesbaden: Gabler.
Dasgupta, P. (2000). Economic Process and the Idea of Social Capital. In: P.,Dasgupta & I. Serageldin (Eds.), Social Capital: A Multifaceted Perspective, Washington, DC: The World Bank.
Dasgupta, P., Sen, A. & Marglin, S. (1972). Guidelines for Project Evaluation. New York: United Nations. http:dx.doi.org/105652/kokusaikeizei.1977-223.
Diekmann, A. (2004). The Power of Reciprocity, Fairness, and Stakes in Variants of the Dictator Game. Journal of Conflict Resolution. 48. http.://dx.doi.org/10.177/0022002704265948.
Dierkes, M. (1974). Die Sozialbilanz: ein gesellschaftsbezogenes Informations- und Rechnungssystem. Frankfurt: Herder& Herder.
Dill, A. (2014). Was ist Sozialkapital? Eine aktuelle Definition. Basel Institute of Commons and Economics, Basel. Retrieved from http.//commons.ch/wp.content/ uploads/sozialkapital20021pdf (2.10.2014).
Eerma, D. (2014). A Bookkeeping Approach to Social Accounting for a University Faculty: The Case of the University of Tartu. Tartu: University of Tartu Press.
Eerma, D. & Friedrich, P., (2010). Application of social accounting for a university in the case of faculty. In: J.,Backhaus, R.,Eamets & D. Eerma, (Eds.). Economics of Education. Issues of Transition and Transformation. Münster: LIT.
Eerma, D. & Friedrich, P. (2012). Social Accounting as an Innovative Approach for University Accounting. International Business: Innovations, Psychology, Economics, 4.
Eerma, D., & Friedrich, P. (2012a). Ein Kontenrahmenn für eine gesellschaftsbezogene Rechnungslegung der Fakultät für Volks- und Betriebswirtschaftslehre der Universität Tartu in Estland. Zeitschrift für öffentliche und gemeinnützige Unternehmen, 35.
Eerma, D., & Friedrich, P. (2014). Social Accounting for University of Tartu, Report Concerning the Development of Social Accounting for the University of Tartu in the Framework of the Tips-Project on University Management (Research and Innovation Policy Monitoring Programme No.1.2.0103.11-0005(TIPS SV 3)). Tartu: University of Tartu.
Elliott-Jones, M. F. (1973). Matrix Methods in Corporate Accounting. In: M. Dierkes & R. A. Bauer (Eds.), Corporate Social Accounting, New York, Washington, London: Praeger.
Eichhorn, P. (1974). Gesellschaftsbezogene Unternehmensrechnung.. Göttingen: Otto Schwartz.
Etzkowitz, H. (2002). The Triple Helix of University-Industry-Government: Implications for Policy and Evaluation. SISTER Working paper 2002, 11, Stockholm: Sister.
Fisher, C. (1977). Perspectives on Community and Personal Relations. In: C. Fisher, R. Jackson, A. Strueve, K. Gerson, MC. Callister Jones & M. Baldasare (Eds.), Network and Places, Social Relations in the Urban Setting, New York:The Free Press.
Fischer-Winkelmann, W.F. (1980). Gesellschaftsorientierte Unternehmensrechnung.. München: Vahlen.
Flamholtz, E.G. (1971). A Model for Human Resource Valuation: A Stochastic Process with Service Rewards. The Accounting Review, 46.
Flores, N.E. (2003). Conceptional Framework for Nonmarket Valuation, in: P.A. Champ, K. J. Boyle & T. C. Browns (Eds.), A Primer on Nonmarket Valuation, Dordrecht: Kluver.
Franzen, A., Pointner, S. (2007). Sozialkapital Konzeptualisierungen und Messungen. In: A. Franzen & M. Freitag (Eds.), Sozialkapital, Grundslagen und Anwendungen. Kölner Zeitschrift für Soziologie und Sozialpsychologie, Sonderheft 47: VS-Verlag.
Friedrich, P. (1978). Zeitersparnisse als Leistungskriterien gemeinwirtschaftlicher Unternehmen. Schriftenreihe Gemeinwirtschaft, 31, Frankfurt: Bank für Gemeinwirtschaft.
Friedrich, P. (1991). Problematik des Kontenrahmens eines gesellschaftsbezogenen Rechnungswesens. In: P. Faller & D. Witt (Eds.), Dienstprinzip und Erwerbsprinzip. Baden-Baden: Nomos.
Friedrich, P., Jahn, K., Valjak, G. & Wonnemann, H. G. (1993). Ein gesellschaftsbezogenes Rechnungswesen am Beispiel der Stadthalle Osnabrück. Zeitschrift für öffentliche und gemeinnützige Unternehmen, 16.
Fukuyama, F. (1997). Social Capital, Tanner Lectures. Brasenose College, Oxford; processed, Institute of Public Policy, George Mason University, Fairfax, VA.
Glaesner, E. L., Laibson, D. & Sacerdate, B. (2002). An Economic Approach to Social Capital. The Economic Journal, 112. http:/dx.doi.org/10111/1468-029700078.
Graaff, J. de V. (1963). Theoretical Welfare Economics. Cambridge: University Press.
Grüb, B. (2007). Sozialkapital als Erfolgsfaktor von Public Private Partnership. Berlin: Berliner Wissenschaftsverlag.
Gu, Q., Wang, G. G. & Wang, L. (2013). Social capital and innovation in R&D teams: the mediating roles of psychological safety and learning from mistakes. R&D Management, 43.
Halpern, D. (2005). Social Capital, Malden: Polity Press.
Hardin, R. (1999). Social Capital. In: J.E. Alt, M. Levi & E. Ostrom (Eds.), Competition and Cooperation: Conversations with Novelists about Economics and Political Science. New York: Russell Sage Foundation.
Haug, S. (1997). Sozialkapital. Mannheimer Zentrum für Europäische Sozialforschung Arbeitspapier, 15, Mannheim.
Hermanson, R. H. (1964). Accounting for Human Assets, Michigan State University. Bureau of Business and Economic Research. Occasional Paper, 14.
Isard, W. Smith, T. E., Isard, P., Tung, T. H.& Dacey, M. (1969). General Theory, Social, Political, Economic and Regional. Cambridge, Mass.: MIT-Press.
Jackson, M. O. (2009). Networks and Economic Behavior. Annual Review of Economics, 1. http://dx.doi.org/10.1146/annurev.economics.050708.143238.
Kaasa, A. (2013). Religion and Social Capital: Evidence from European Countries. International Review of Sociology, 23. http://dx.doi.org/10.1080/ 03906701.213/856162.
Kaasa, A., & Parts, E. (2010). Human Capital and Social Capital as Interacting Factors of Economic Development. In: E. Marelli, & M. Signorelli (Eds.), Economic Growth and Structural Features of Transition. Houndsmill, Basingstoke: Palgrave McMillan.
Krishna, A. (2000). Creating and Harnessing Social Capital. In: P. Dasguptha & I. Serageldin (Eds.), Social Capital: A Multifaceted Perspective. Washington, DC: The World Bank.
Lin, N. & Dumin, M. (1986). Access to occupations through social ties. Social Network, 8.
Linowes, D. F.(1968). Socio Economic Accounting. Journal of Accountancy, 14.
Mintrop, A. (1976). Gesellschaftsbezogene Rechenschaftslegung. Zürich: Schulthess.
Mishan, E. J. (1987). The New Welfare Economics: An Alternative View. International Economic Reviews, 21. http://dx.doi.org/10.2307/2526362.
Monsen, R. J. (1972). Social Responsibility and the Corporation, Alternatives for the Future of Capitalism. Journal of Economic Issues, 6.
Mühlenkamp, H. (2007). Vom neuen öffentlichen Rechnungswesen zu einer gesellschaftsbezogenen Rechnungslegung. In: D. Bräuning &. D. Greiling (Eds.), Stand und Perspektiven der Öffentlichen Betriebswirtschaftslehre II. Berlin, pp. 705-718: Berliner Wissenschaftsverlag.
Neubauer, F. F. (1974). Neuere Entwicklungen im amerikanischen Rechnungswesen: Das Human Resource Accounting. Die Unternehmung, 28.
North, D. (1990). Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University Press.
OECD (2001). The Well-being of Nations: The Role of Human and Social Capital. Paris: OECD.
Paniccia, I. (2002). Industrial Districts: Evolution and Competitiveness in Italian Firms. Cheltenham: Edward Elgar.
Parts, E. (2009). Social capital, its Determinants and Relations with Economic Growth: Comparison of the Western European and Central and Eastern European Countries. Thesis Faculty of Economics and Business Administration, University of Tartu, Tartu: Tartu University Press.
Paxton, P. (1999). Is Social Capital Declining in the United States? A Multiple Indicator Assessment. The American Journal of Sociology, 105. http.dx.doi.org/10.1086/210268.
Porter, M. (2000). Location, Clusters, and Company Strategy. In: G.L. Clark, M. P. Feldmann, & M. S. Gertler (Eds.), The Oxford Handbook of Economic Geography. Oxford: Oxford University Press.
Prusak, L, Cohen, D. (2001). How to Invest in Social Capital? Harward Business Review, 68.
Riemer, K. (2005). Sozialkapital und Kooperation. Tübingen: Mohr.
Robison, L. J., Schmid, A. A. & Siles, M. E. (2002). Is Social Capital Really Capital?. Review of Social Economy, 60. http.//dx.doi.org/10.1080/00 356760110127074.
Samuelson, P. A. (1983). Welfare Economics. Cambridge: Harvard University Press.
Schauer, R. (2007). Renaissance der Sozialbilanzen. In: D. Bräuning & D. Greiling (Eds.), Stand und Perspektiven der Öffentlichen Betriebswirtschaftslehre II. Berlin: Berliner Wissenschaftsverlag.
Schenk, M. (1984). Soziale Netzwerke und Kommunikation. Tübingen: Mohr.
Schmitz, B. (1980). Gesellschaftsbezogene Rechnungslegung für Altenpflegeheime. Baden-Baden: Nomos.
Schumacher, Ch. (2006). Trust- A Source in Strategic Alliances? Schmalenbachs Zeitschrift für Betriebswirtschaftslehre, 58.
Scrivens, K. & Smith, C. (1013). Four Interpretations of Social Capital: An Agenda for Measurement. OECD Working Paperes 2013/6, Paris: OECD Publishing
Sen, A. K. (1982). Choice, Welfare and Measurement. Cambridge: MIT Press.
Siegler, V. (2014). Measuring Social Capital. Office for National Statistics, London. Retrieved from http//www.ons.gov.uk/ons/dcp171766_371693.pdf.
Steiner, M. (Ed.) (1998). Clusters and Regional Specialisation. London 1998: Pion.
Tödtling F. & Trippl M. (2012). Transformation of regional innovation systems. From old legacies to new development paths. In: P. Cooke (Ed.), Re-framing Regional Development. Evolution, Innovation and Transition. London, New York: Routledge.
Tsimopoulos, D. (1989). Gesellschaftsbezogenes Rechnungswesen für Energie?versorgungsunternehmen. Frankfurt: Lang.
Van der Gaag, M.& Snijders, T. (2004). Proposal fort he Measurement of Individual Social Capital. In: H. Flap & B. Völker (Eds.), Creation and Return of Individual Social Capital. A New Resarch Program. London, New York: Routledge.
Westlund, H. (2006). Social Capital in the Knowledge Economy. Berlin, Heidelberg: Springer.
Wysocki, von, K. (1981). Sozialbilanzen. Stuttgart, New York: Gustav Fischer.
Adler, M., & Posner, E. (2006). New Foundations of Cost?benefit analysis. Cambridge: Harvard University Press.
Asheim, B., & Gertler, M. (2005). The Geography of Innovation: Regional Innovation Systems. In: J., Fragerberg, D., Mowery & R. Nelson (Eds.), The Oxford Handbook of Innovation, Oxford, pp. 291-317: Oxford University Press.
Azuma, K. (2007). Ökobilanzierung und Periodisierung. Berlin: Berliner Wissenschaftsverlag.
Bichmeier, U. (2002). Das Sozialkapital ? Fakten und Hypothesen. Die Volkswirtschaft. Das Magazin für die Wirtschaftspolitik, 8.
Bidart, C., & Charbonneau, J. (2011). How to Generate Personal Networks: Issues and Tools for a Sociological Perspective. Field Methods, 23.
Bolton, R. (2002). Place Surplus, Exit Voice and Loyalty. In: B. Johansson, C. Karlsson & R. Stought (Eds.), Regional Policies and Comparative Advantage, Cheltenham: Elgar.
Brummert, L. R. (1969). An Overview. In: L.R. Brummert, E.G. Flamholtz & W.C. Pyle (Eds.), Human Resource Accounting, Development and Implementation in Industry. Ann Arbor: Foundation for Research in Human Behavior.
Burt, R. S. (1984). Network Items and the General Social Survey. Social Networks, 6, pp.393-339. http://dx.doi,org/10.1016/0378-8733(84)9007-8.
Burt, R. S. (1992). The Social Structure of Competition. In: N. Nohira & R. G. Eccles (Eds.), Networks and Organizations: Structure, Form, and Action, Boston: Harvard Business School Press.
Casson, M. & Goodley, A. (2000). Cultural Factors in Economic Growth. Berlin, Heidelberg, New York: Springer. http;//dx.doi.org/10.1007/987-3-642-57223-4.
Conrads, M. (1976). Human Resource Accounting. Wiesbaden: Gabler.
Dasgupta, P. (2000). Economic Process and the Idea of Social Capital. In: P.,Dasgupta & I. Serageldin (Eds.), Social Capital: A Multifaceted Perspective, Washington, DC: The World Bank.
Dasgupta, P., Sen, A. & Marglin, S. (1972). Guidelines for Project Evaluation. New York: United Nations. http:dx.doi.org/105652/kokusaikeizei.1977-223.
Diekmann, A. (2004). The Power of Reciprocity, Fairness, and Stakes in Variants of the Dictator Game. Journal of Conflict Resolution. 48. http.://dx.doi.org/10.177/0022002704265948.
Dierkes, M. (1974). Die Sozialbilanz: ein gesellschaftsbezogenes Informations- und Rechnungssystem. Frankfurt: Herder& Herder.
Dill, A. (2014). Was ist Sozialkapital? Eine aktuelle Definition. Basel Institute of Commons and Economics, Basel. Retrieved from http.//commons.ch/wp.content/ uploads/sozialkapital20021pdf (2.10.2014).
Eerma, D. (2014). A Bookkeeping Approach to Social Accounting for a University Faculty: The Case of the University of Tartu. Tartu: University of Tartu Press.
Eerma, D. & Friedrich, P., (2010). Application of social accounting for a university in the case of faculty. In: J.,Backhaus, R.,Eamets & D. Eerma, (Eds.). Economics of Education. Issues of Transition and Transformation. Münster: LIT.
Eerma, D. & Friedrich, P. (2012). Social Accounting as an Innovative Approach for University Accounting. International Business: Innovations, Psychology, Economics, 4.
Eerma, D., & Friedrich, P. (2012a). Ein Kontenrahmenn für eine gesellschaftsbezogene Rechnungslegung der Fakultät für Volks- und Betriebswirtschaftslehre der Universität Tartu in Estland. Zeitschrift für öffentliche und gemeinnützige Unternehmen, 35.
Eerma, D., & Friedrich, P. (2014). Social Accounting for University of Tartu, Report Concerning the Development of Social Accounting for the University of Tartu in the Framework of the Tips-Project on University Management (Research and Innovation Policy Monitoring Programme No.1.2.0103.11-0005(TIPS SV 3)). Tartu: University of Tartu.
Elliott-Jones, M. F. (1973). Matrix Methods in Corporate Accounting. In: M. Dierkes & R. A. Bauer (Eds.), Corporate Social Accounting, New York, Washington, London: Praeger.
Eichhorn, P. (1974). Gesellschaftsbezogene Unternehmensrechnung.. Göttingen: Otto Schwartz.
Etzkowitz, H. (2002). The Triple Helix of University-Industry-Government: Implications for Policy and Evaluation. SISTER Working paper 2002, 11, Stockholm: Sister.
Fisher, C. (1977). Perspectives on Community and Personal Relations. In: C. Fisher, R. Jackson, A. Strueve, K. Gerson, MC. Callister Jones & M. Baldasare (Eds.), Network and Places, Social Relations in the Urban Setting, New York:The Free Press.
Fischer-Winkelmann, W.F. (1980). Gesellschaftsorientierte Unternehmensrechnung.. München: Vahlen.
Flamholtz, E.G. (1971). A Model for Human Resource Valuation: A Stochastic Process with Service Rewards. The Accounting Review, 46.
Flores, N.E. (2003). Conceptional Framework for Nonmarket Valuation, in: P.A. Champ, K. J. Boyle & T. C. Browns (Eds.), A Primer on Nonmarket Valuation, Dordrecht: Kluver.
Franzen, A., Pointner, S. (2007). Sozialkapital Konzeptualisierungen und Messungen. In: A. Franzen & M. Freitag (Eds.), Sozialkapital, Grundslagen und Anwendungen. Kölner Zeitschrift für Soziologie und Sozialpsychologie, Sonderheft 47: VS-Verlag.
Friedrich, P. (1978). Zeitersparnisse als Leistungskriterien gemeinwirtschaftlicher Unternehmen. Schriftenreihe Gemeinwirtschaft, 31, Frankfurt: Bank für Gemeinwirtschaft.
Friedrich, P. (1991). Problematik des Kontenrahmens eines gesellschaftsbezogenen Rechnungswesens. In: P. Faller & D. Witt (Eds.), Dienstprinzip und Erwerbsprinzip. Baden-Baden: Nomos.
Friedrich, P., Jahn, K., Valjak, G. & Wonnemann, H. G. (1993). Ein gesellschaftsbezogenes Rechnungswesen am Beispiel der Stadthalle Osnabrück. Zeitschrift für öffentliche und gemeinnützige Unternehmen, 16.
Fukuyama, F. (1997). Social Capital, Tanner Lectures. Brasenose College, Oxford; processed, Institute of Public Policy, George Mason University, Fairfax, VA.
Glaesner, E. L., Laibson, D. & Sacerdate, B. (2002). An Economic Approach to Social Capital. The Economic Journal, 112. http:/dx.doi.org/10111/1468-029700078.
Graaff, J. de V. (1963). Theoretical Welfare Economics. Cambridge: University Press.
Grüb, B. (2007). Sozialkapital als Erfolgsfaktor von Public Private Partnership. Berlin: Berliner Wissenschaftsverlag.
Gu, Q., Wang, G. G. & Wang, L. (2013). Social capital and innovation in R&D teams: the mediating roles of psychological safety and learning from mistakes. R&D Management, 43.
Halpern, D. (2005). Social Capital, Malden: Polity Press.
Hardin, R. (1999). Social Capital. In: J.E. Alt, M. Levi & E. Ostrom (Eds.), Competition and Cooperation: Conversations with Novelists about Economics and Political Science. New York: Russell Sage Foundation.
Haug, S. (1997). Sozialkapital. Mannheimer Zentrum für Europäische Sozialforschung Arbeitspapier, 15, Mannheim.
Hermanson, R. H. (1964). Accounting for Human Assets, Michigan State University. Bureau of Business and Economic Research. Occasional Paper, 14.
Isard, W. Smith, T. E., Isard, P., Tung, T. H.& Dacey, M. (1969). General Theory, Social, Political, Economic and Regional. Cambridge, Mass.: MIT-Press.
Jackson, M. O. (2009). Networks and Economic Behavior. Annual Review of Economics, 1. http://dx.doi.org/10.1146/annurev.economics.050708.143238.
Kaasa, A. (2013). Religion and Social Capital: Evidence from European Countries. International Review of Sociology, 23. http://dx.doi.org/10.1080/ 03906701.213/856162.
Kaasa, A., & Parts, E. (2010). Human Capital and Social Capital as Interacting Factors of Economic Development. In: E. Marelli, & M. Signorelli (Eds.), Economic Growth and Structural Features of Transition. Houndsmill, Basingstoke: Palgrave McMillan.
Krishna, A. (2000). Creating and Harnessing Social Capital. In: P. Dasguptha & I. Serageldin (Eds.), Social Capital: A Multifaceted Perspective. Washington, DC: The World Bank.
Lin, N. & Dumin, M. (1986). Access to occupations through social ties. Social Network, 8.
Linowes, D. F.(1968). Socio Economic Accounting. Journal of Accountancy, 14.
Mintrop, A. (1976). Gesellschaftsbezogene Rechenschaftslegung. Zürich: Schulthess.
Mishan, E. J. (1987). The New Welfare Economics: An Alternative View. International Economic Reviews, 21. http://dx.doi.org/10.2307/2526362.
Monsen, R. J. (1972). Social Responsibility and the Corporation, Alternatives for the Future of Capitalism. Journal of Economic Issues, 6.
Mühlenkamp, H. (2007). Vom neuen öffentlichen Rechnungswesen zu einer gesellschaftsbezogenen Rechnungslegung. In: D. Bräuning &. D. Greiling (Eds.), Stand und Perspektiven der Öffentlichen Betriebswirtschaftslehre II. Berlin, pp. 705-718: Berliner Wissenschaftsverlag.
Neubauer, F. F. (1974). Neuere Entwicklungen im amerikanischen Rechnungswesen: Das Human Resource Accounting. Die Unternehmung, 28.
North, D. (1990). Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University Press.
OECD (2001). The Well-being of Nations: The Role of Human and Social Capital. Paris: OECD.
Paniccia, I. (2002). Industrial Districts: Evolution and Competitiveness in Italian Firms. Cheltenham: Edward Elgar.
Parts, E. (2009). Social capital, its Determinants and Relations with Economic Growth: Comparison of the Western European and Central and Eastern European Countries. Thesis Faculty of Economics and Business Administration, University of Tartu, Tartu: Tartu University Press.
Paxton, P. (1999). Is Social Capital Declining in the United States? A Multiple Indicator Assessment. The American Journal of Sociology, 105. http.dx.doi.org/10.1086/210268.
Porter, M. (2000). Location, Clusters, and Company Strategy. In: G.L. Clark, M. P. Feldmann, & M. S. Gertler (Eds.), The Oxford Handbook of Economic Geography. Oxford: Oxford University Press.
Prusak, L, Cohen, D. (2001). How to Invest in Social Capital? Harward Business Review, 68.
Riemer, K. (2005). Sozialkapital und Kooperation. Tübingen: Mohr.
Robison, L. J., Schmid, A. A. & Siles, M. E. (2002). Is Social Capital Really Capital?. Review of Social Economy, 60. http.//dx.doi.org/10.1080/00 356760110127074.
Samuelson, P. A. (1983). Welfare Economics. Cambridge: Harvard University Press.
Schauer, R. (2007). Renaissance der Sozialbilanzen. In: D. Bräuning & D. Greiling (Eds.), Stand und Perspektiven der Öffentlichen Betriebswirtschaftslehre II. Berlin: Berliner Wissenschaftsverlag.
Schenk, M. (1984). Soziale Netzwerke und Kommunikation. Tübingen: Mohr.
Schmitz, B. (1980). Gesellschaftsbezogene Rechnungslegung für Altenpflegeheime. Baden-Baden: Nomos.
Schumacher, Ch. (2006). Trust- A Source in Strategic Alliances? Schmalenbachs Zeitschrift für Betriebswirtschaftslehre, 58.
Scrivens, K. & Smith, C. (1013). Four Interpretations of Social Capital: An Agenda for Measurement. OECD Working Paperes 2013/6, Paris: OECD Publishing
Sen, A. K. (1982). Choice, Welfare and Measurement. Cambridge: MIT Press.
Siegler, V. (2014). Measuring Social Capital. Office for National Statistics, London. Retrieved from http//www.ons.gov.uk/ons/dcp171766_371693.pdf.
Steiner, M. (Ed.) (1998). Clusters and Regional Specialisation. London 1998: Pion.
Tödtling F. & Trippl M. (2012). Transformation of regional innovation systems. From old legacies to new development paths. In: P. Cooke (Ed.), Re-framing Regional Development. Evolution, Innovation and Transition. London, New York: Routledge.
Tsimopoulos, D. (1989). Gesellschaftsbezogenes Rechnungswesen für Energie?versorgungsunternehmen. Frankfurt: Lang.
Van der Gaag, M.& Snijders, T. (2004). Proposal fort he Measurement of Individual Social Capital. In: H. Flap & B. Völker (Eds.), Creation and Return of Individual Social Capital. A New Resarch Program. London, New York: Routledge.
Westlund, H. (2006). Social Capital in the Knowledge Economy. Berlin, Heidelberg: Springer.
Wysocki, von, K. (1981). Sozialbilanzen. Stuttgart, New York: Gustav Fischer.
