Social accounting as a tool for decision making in an efficient and socially responsible public procurement environment
Abstract
During the last years, public procurement has evolved towards the consideration that it not only constitutes a means to satisfy the needs of goods or services, but also for the implementation of public policies. Through this article, social accounting is presented as a tool to evaluate, quantitatively and objectively, the social value generated by companies in the development of public sector contracts. All parties involved in public procurement are invited to reflect on this proposal.
Received: 29 October 2021
Accepted: 25 January 2022
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