So the issues that i would want to address is the aspect of research design and data collection and analysis and how to go about researching an Abstract concept (non-financial value).
This is a very vague question. What field of research are you studying? Do you know for sure that there is no existing literature on your particular "abstract" concept". Unless you provide more information, it will be difficult to advise on research design, data collection and analysis.
The abstract concept refers to Value that is non-financial. Concrete concept would be financial. I am aware of literatures pertaining to CSR, Social Accounting, Social Entrepreneurship ( i am aware that with literatures in articles can provide me with Research Design) but you might be familiar with any reading material related to Research Design in investigating abstract concepts...
Hi Harry, when you write "abstract" do you mean something that cannot be directly measured? If so, then this would suggest you are looking to develop a "construct" which represents a latent (unmeasured) variable. This is typically done via factor analysis. The "concrete" measure appears to be measurable, so that could easily be evaluated by comparing these financial measures between groups under study.