Social value added (SVA) as an adaptation of economic value added (EVA) to the specificity of cultural institutions
Wnuczak Paweł ()
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Wnuczak Paweł: Kozminski University
Journal of Management and Business Administration. Central Europe, 2018, vol. 26, issue 1, 100-120
Abstract:
Purpose: The purpose of this article is to present the concept of social value added (SVA) as a tool for measuring the effectiveness of the activity of not-for-profit cultural institutions.
Keywords: economic value added (EVA); public cultural institutions; cost-benefit analysis; efficiency assessment (search for similar items in EconPapers)
JEL-codes: H43 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:26:y:2018:i:1:p:100-120:n:6
DOI: 10.7206/jmba.ce.2450-7814.221
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