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Social enterprise accountability: directions, dominance and developments

Social enterprise accountability: directions, dominance and developments This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders and institutional logics, this paper examines to whom and how social enterprises are accountable, focusing on the potential differences in accountability where social enterprises have a dominant versus a diversified commercial customer base.Design/methodology/approachCase studies on four work integrated social enterprises are analysed. Primary data include interviews with general managers of each social enterprise. Secondary data include social media, websites and internal and external reports.FindingsFindings reveal accountability is largely influenced by dominant stakeholders (dominant commercial customers and parent organisations). Further, a connection between to whom and how social enterprises are accountable was noted, with formal accountability directed to the main stakeholders of the social enterprises, while less formal types of accountability were directed to less powerful stakeholders.Originality/valueThe integrated nature of the social enterprises facilitated complementarity rather than conflict among their commercial and social logics. While formal accountability was directed to those with power, expectations of these stakeholders ensured social and commercial logics were balanced, highlighting the importance of powerful stakeholders supporting both logics for social enterprises to effectively manage their hybridity. Conclusions consider the importance of social enterprises’ reporting practices. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Social Enterprise Journal Emerald Publishing

Social enterprise accountability: directions, dominance and developments

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References (83)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1750-8614
DOI
10.1108/sej-03-2017-0018
Publisher site
See Article on Publisher Site

Abstract

This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders and institutional logics, this paper examines to whom and how social enterprises are accountable, focusing on the potential differences in accountability where social enterprises have a dominant versus a diversified commercial customer base.Design/methodology/approachCase studies on four work integrated social enterprises are analysed. Primary data include interviews with general managers of each social enterprise. Secondary data include social media, websites and internal and external reports.FindingsFindings reveal accountability is largely influenced by dominant stakeholders (dominant commercial customers and parent organisations). Further, a connection between to whom and how social enterprises are accountable was noted, with formal accountability directed to the main stakeholders of the social enterprises, while less formal types of accountability were directed to less powerful stakeholders.Originality/valueThe integrated nature of the social enterprises facilitated complementarity rather than conflict among their commercial and social logics. While formal accountability was directed to those with power, expectations of these stakeholders ensured social and commercial logics were balanced, highlighting the importance of powerful stakeholders supporting both logics for social enterprises to effectively manage their hybridity. Conclusions consider the importance of social enterprises’ reporting practices.

Journal

Social Enterprise JournalEmerald Publishing

Published: May 10, 2018

Keywords: Accountability; Social enterprise; Dominant stakeholders

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