Designing a Social Accounting System to Measure the Social Value Added of Citizen Sports Activities in Large Cities

Citizen sports activities have become integral to promoting social well-being, inclusion, and urban sustainability. However, traditional financial accounting frameworks fail to capture the broader social value generated by these activities. This study proposes a comprehensive Social Accounting System (SAS) designed to measure the social value added by citizen sports programs in large metropolitan areas. Through theoretical modeling, stakeholder interviews, and pilot testing in three major cities, the system identifies key social impact indicators—including social cohesion, public health improvement, youth engagement, community empowerment, and crime reduction. The results demonstrate that SAS provides urban authorities with an evidence-based approach for evaluating social returns on investment in citizen sports. Practical guidelines are offered for municipalities seeking to integrate social accounting into urban sports governance.

کلیدواژه ها:

Social Accounting System (SAS) ، Social Value Added ، Citizen Sports ، Urban Social Impact ، Social Return on Investment (SROI) ، Urban Governance