“…Although the work is theoretical, it is underpinned by a large number of cases analyzed in recent years by the social accounting for sustainability (SAS) research group, recognized by International Centre of Research and Information on the Public, Social and Cooperative Economy (CIRIEC), some of which are published in leading journals, general papers (Retolaza et al, 2016 ; Retolaza and San-Jose, 2021 ), on its application in the social economy in general (Lazcano et al, 2019 ; Lazkano and Beraza, 2019 ; Etxanobe, 2020 ; Lazkano et al, 2020 ), on its usefulness to measure hospital efficiency (San-Jose et al, 2019 ), about sport clubs (Mendizabal et al, 2020 ; Mendizabal and Garcia-Merino, 2021 ), applied to ecclesiastical organizations (Retolaza et al, 2020 ), to universities and education (Ayuso et al, 2020 ; Arimany-Serrat and Tarrats-Pons, 2021 ; Barba-Sánchez et al, 2021a ), its benefit for technology parks (Blázquez et al, 2020 ; Torres-Pruñonosa et al, 2020 ), associations of fishers (Guzmán-Pérez et al, 2018 ), tourism (Guzmán-Pérez et al, 2021 ), public tenders (Bernal et al, 2019 ), and agri-food companies (Barba-Sánchez et al, 2021b ). These studies identify the importance of emotional value and propose its inclusion in social accounting, which has so far been partially addressed by few studies (Ruiz-Roqueñi, 2020 ; Tirado-Valencia et al, 2021 ).…”