Social Accounting and Public Management

Accountability for the Common Good

Budget and Social Capital System Theory
Empirical Research Tools

Cynthia E. Lynch and Thomas D. Lynch

INTRODUCTION
This Chapter explains how to do empirical research using concepts of budget systems and social capital. We believe researchers can be used both concepts as theoretical research tools to greatly enhance understanding of social auditing, social accounting, and accountability. In this chapter, we explain a previously developed budget system model and demonstrate how it can be used as a model to calculate social capital.
Both models enable those who do empirical research to greatly strengthen their understanding of how to achieve greater accountability and trust in government and non-profit organizations. Our recommended systems model permits the measurement of both organizational accomplishments and social capital. This chapter articulates a practical research agenda that explains how researchers and policymakers can use these models to create, enhance, and sustain co-operation as well as judge effectiveness and efficiency in our governments and non-profit organizations.
the chapter is divided into six sections with this introduction being the first section. The second section presents a short review of the familiar modernist concept in theory. The third section summarizes the budget system theory model and explains its relevance to social auditing, social accounting, and accountability. The fourth section introduces “Social capital” as a concept. The fifth section presents the social capital systems theory model. the final section offers some concluding thoughts.