AUTHOR=Retolaza Jose Luis , San-Jose Leire TITLE=Is It Possible to Monetarily Quantify the Emotional Value Transferred by Companies and Organizations? An Emotional Accounting Proposal JOURNAL=Frontiers in Psychology VOLUME=Volume 12 - 2021 YEAR=2022 URL=https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2021.805920 DOI=10.3389/fpsyg.2021.805920 ISSN=1664-1078 ABSTRACT=Social accounting focuses on value transactions between organisations and their stakeholders; both market ones, where the value perceived by the different stakeholders is identified, and non-markets ones, where transactions are monetised at their fair value. There was long awareness of an emotional value translation, linked to the transfer of different products, services, remunerations and incentives, regardless of whether they were market or non-market. Yet that emotional value seemed to be anchored in the field of psychology and managed to elude economic science. This article seeks to identify emotional value with consumer surplus and, by extension, of the other stakeholders in a value transfer process. This proposal allows the emotional value to be anchored in the microeconomy and allows it to be objectively calculated by means of a regression involving three elements: the market price, the fair value interval and a perceived satisfaction score by the different stakeholders in the form of significant sampling. The result obtained not only allows Social Accounting to be complemented with emotional value, but it also facilitates its incorporation in the strategy to optimise the emotional value. Furthermore, it enables a quantification of the perceived subjective utility, which opens up a research path where some possible lines are clearly identified.