Comprehensive Evaluation

The Intersection of Impact Evaluation and Social Accounting

Authors

  • Paul C. Whitehead Department of Sociology University of Western Ontario
  • William R. Avison Department of Sociology University of Western Ontario London, Ontario

DOI:

https://doi.org/10.3138/cjpe.014.004

Abstract

“Social accounting” or “social auditing” has been recommended as an alternative to more traditional methods of evaluating certain types of social programs and the contributions of non-profit organizations. This article examines the similarities and differences between social accounting and more traditional types of evaluation as well as identifying the strengths and weaknesses of each. The contributions of each are incorporated in a framework of “comprehensive evaluation,” wherein consideration is given to the program theory, costs of inputs (investment), research design for the attribution of effects, and an array of outputs (dependent variables) that are measured in either monetary or nonmonetary terms.

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Published

1999-03-01

How to Cite

Whitehead, P. C., & Avison, W. R. (1999). Comprehensive Evaluation: The Intersection of Impact Evaluation and Social Accounting. Canadian Journal of Program Evaluation, 14(1), 65–83. https://doi.org/10.3138/cjpe.014.004

Issue

Vol. 14 No. 1 (1999): Spring

Section

Articles

License

Copyright (c) 1999 Paul C. Whitehead, William R. Avison

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