True Cost Accounting and Social Entrepreneurship as Key Factors for a New Food System
DOI:
https://doi.org/10.32870/myn.vi49.7692Keywords:
social entrepreneurship, food system, value creation, true cost accountingAbstract
The paper aims to understand the problems of the food system, identify the value of food, and the role of social entrepreneurs in changing the status quo. Based on this objective, this documentary and descriptive work present a first approach to understanding the food system, and the search for solutions to measure the value of food and its key actors. The methodology was a documentary search on the world food crisis, true cost accounting, and social entrepreneurship[i]. [i] This document was carried out with resources from the project "Analysis of market options for a planned development of social enterprises with food security innovation" with registration SIP 20222098.References
Ashoka. (8 de agosto de 2022). Venture y Fellowship. Mexico: Ashoka Mexico. Link: https://www.ashoka.org/es-mx/programa/venture-y-fellowship
Amslem, T. & Yves Gendron, Y. (2019). From emotionality to the cultivation of employability: An ethnography of change in social work expertise following the spread of quantification in a social enterprise. Management Accounting Research, 42, 39-55. https://doi.org/10.1016/j.mar.2018.06.001.
Auvinet, C. & Lloret, A. (2015). Understanding social change through catalytic innovation: Empirical findings in Mexican social entrepreneurship. Canadian Journal of Administrative Sciences, 32 (4), 238-251. https://doi.org/10.1002/CJAS.1353
Barbaroux, P. (2014). From market failures to market opportunities: managing innovation under asymmetric information. Journal of Innovation and Entrepreneurship, 3(5).
Baker, L., Castilleja, G., De Groot Ruiz, A. & Jones, A. (2020). Prospects for the true cost accounting of food systems. Nat Food 1, 765–767. https://doi.org/10.1038/s43016-020-00193-6.
BBVA. (13 de Diciembre de 2021). ¿Qué es una empresa social? BBVA. Link: https://www.bbva.com/es/sostenibilidad/que-es-una-empresa-social/
Bornstein, D. & Davis, S. (2010). Social Entrepreneurship: What Everyone Needs to Know. Oxford Press.
Chia, A., Ong, J., Bundele, A. Lim, Y. (2022). Social entrepreneurship in obesity prevention: A scoping review. Obesity Reviews. 23(3) https://doi.org/10.1111/obr.13378
Chinchilla, L. (Octubre de 2019). Empresa social...¿Una categoría de empresa diferente? Global Entrepreneurship Monitor. Centro de Emprendimiento Kizner UFM.
Christensen, C., Baumann, H., Ruggles, R., & Sadtler, T. (2006). Innovación disruptiva para el cambio social. Harvard Business Review, 84(12), 3-8.
Dees, J. (2001). The Meaning of “Social Entrepreneurship”. Duque University.
Dougherty-Choux, L. (2014). Reasons Small Businesses Must Play a Large Role in Climate Change Resilience, World Resources Institute, WRI blog. https://www.wri.org/blog/2014/10/3-reasons-small-businesses-must-play-large-role-climatechange-resilience
Druker, P. (2002). Innovation and Entrepreneurship. Perfect Bound Publisher.
Dushnitsky, G., Graebner, M. & Zott, C. (2020). Entrepreneurial responses to the crisis. Strategic Entrepreneurship Journal, 14, 537-548. https://doi.org/10.1002/sej.1383
Dw Documental. (21 de febrero 2020). El negocio de la alimentación.[Archivo video]. Youtube. https://www.youtube.com/watch?v=r0hlz79Lvkk
Dw Documental. (26 de mayo 2022). La gula de la industria alimentaria.[Archivo video]. Youtube. https://www.youtube.com/watch?v=sUa1xv_3V2s
European Commission. (25 de Octubre de 2011). Social Business Initiative- – Creating a favourable climate for social enterprises, key stakeholders in the social economy and innovation. Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions
Edwards, B. (2022). La amenaza de una crisis alimentaria. Charla de café sobre economía. Finanzas y desarrollo. WEF.
FAO. (2022). La seguridad alimentaria y la nutrición en el mundo. FAO. Link: https://www.fao.org/interactive/state-of-food-security-nutrition/en/
Gasparin, M., Green, W., Lilley, S., Quinn, M., Saren, M., & Schinckus, C. (March de 2021). Business as unusual: A business model for social innovation. Journal of Business Research, 125, 698-709. https://doi.org/10.1016/j.jbusres.2020.01.034
Global Alliance for the Future of Food. (2021). True Value: Revealing the Positive Impacts of Food Systems Transformation. Global Alliance for the Future of Food. Link: https://futureoffood.org/wp-content/uploads/2021/11/GA-True-Value-Revealing-Positive-Impacts.pdf
Martin, R. & Osberg, S. (2007). Social Entrepreneurship: The Case for Definition. Stanford Social Innovation Review, Spring, 1-39.
Mulgan, G., Tucker, S., Ali, R. & Sanders, B. (2007). Social Innovation: What it is, why it matters and how it can be accelerated. The Young Foundation.
Müller, A. & Richardson, R. (2022). Finding the True Value of Food can drive innovation across sectors. Standford social innovation Review. DOI: 10.48558/s334-8j50
OECD/EU. (2017). Boosting Social Enterprise Development: Good Practice Compendium. Paris: OECD.
OECD. (2013). Green Entrepreneurship, Eco-innovation and SMEs. Paris: OECD
OECD. (2021). "No net zero without SMEs: Exploring the key issues for greening SMEs and green entrepreneurship". OECD SME and Entrepreneurship Papers. No. 30. OECD Publishing, Paris. https://doi.org/10.1787/bab63915-en
Patel, R. (2021). A democratic alternative to true cost pricing. Nature Food, 2, 632–634. https://doi.org/10.1038/s43016-021-00347-0
Pedraza, E., & Acosta, S. (2017). Panorama del empredimiento social en México. Boletín Científico InvESTigum, 3(5).
Ramadani, V., Agarwal, S., Caputo, A., Agrawal, V., & Dixit, J. (2022). Sustainable competencies of social entrepreneurship for sustainable development: Exploratory analysis from a developing economy. Business Strategy and the Environment, 31(7), 3437– 3453. https://doi.org/10.1002/bse.3093
Saïd Business School. (2022). What is the social entrepreneurship? Skoll Centre for Social Entrepreneurship. Link: https://www.sbs.ox.ac.uk/research/centres-and-initiatives/skoll-centre-social-entrepreneurship
Schumpeter, J. (1934). The theory of economic development: An inquiry into profits, capital, credit, interest, and the business cycle. Cambridge, MA: Harvard University Press.
Schumpeter, J. (2003). Capitalism, Socialism, and Democracy. Taylor & Francis e-Library.
Short, J., Moss, T. & Lumpkin, G. (2009). Research in social entrepreneurship: past contributions and future opportunities. Strat.Entrepreneurship J., 3, 161-194. https://doi.org/10.1002/sej.69
Stanley, A. (2022). La guerra desata una crisis alimentaria. Finanzas y desarrollo. IMF
Storton, M. & Astone, J. (27 de junio, 2019). Foundations can unlock a food system to feed the world. Standford Social Innovation Review. DOI: 10.48558/nka1-cx88
The Rockefeller Foundation. (2021). True Cost of Food. Measuring what matters to transform the U.S. Food System. The Rockefeller Foundation.
United Nations Food Systems Summit. (2021). The True Cost and True Price of Food. United Nations.
van Leeuwen, G. & Mohnen, P. (2017). "Revisiting the Porter hypothesis: an empirical analysis of Green innovation for the Netherlands”, Economics of Innovation and New Technology. 26,1-2. http://dx.doi.org/10.1080/10438599.2016.1202521
Vernis, A. (2009). Innovación social local a través del mercado en las organizaciones de la sociedad civil en Iberoamérica. Revista Española del Tercer Sector, 13, 99-132.
WEF & Schwab Foundation for Social Entrepreneurship. (2022). Unlocking the Social Economy. Towards an inclusive and resilient society. WEF
World Food Programm/FAO. (2022). Global Report on Food Crises 2022. Joint analysis for better decisions. Global Network Against Food Crises. World Food Programm/FAO
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Irma Cecilia Ortega Moreno, Emma Frida Galicia Haro, Ana Lilia Coria Páez
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Mercados y Negocios by Department of Mercadotecnia y Negocios Internacionales. University of Guadalajara is licensed under a License Creative Commons Attribution-NonCommercial 4.0 International.
The author retains the copyright.