This document summarizes Fran Healey's presentation on emerging trends in social accounting at the Social Value Network Conference. Healey introduced herself and her background working in both for-profit and not-for-profit sectors. Her PhD research focuses on how the not-for-profit sector accounts for itself and methods of defining and measuring social value. She discussed the political environment driving interest in social impact measurement and limitations in current tools. Her research also examines the virtues of an "absence" of standardized social value accounting and differences between accountability and responsibility. The presentation included break-out group discussions on whether accountability diminishes responsibility and if absence of standardization is good or bad.