Deconstructing the Way in which Value Is Created in the Context of Social Entrepreneurship

Rispal, Martine Hlady; Servantie, Vinciane

doi:10.1111/ijmr.12113

Cited by 119 publications

(197 citation statements)

References 143 publications

(286 reference statements)

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“…Different corporate governance systems influence how organizations manage these tensions, such as market competition [20], CEO tournaments [21] and incentives [22]. The literature emphasizes the importance of, but also the challenge caused by, measuring performance in social enterprises [15,16,23]. Performance measurement systems (PMSs) are important for monitoring performance, strategic decision-making, attention focusing and legitimacy [24].…”

Section: Problem Statementmentioning

confidence: 99%

“…Finally, we searched Google Scholar to find articles that cite articles from the literature search. It is our conviction that articles in the field have cited the highly-ranked articles from the search and we therefore included all relevant articles In the fourth step, the search included English-language peer-reviewed academic journal articles containing a combination of the search words social enterprise*, social venture*, social entrepreneurs*, hybrid [1,23] AND accounting, management control system*, performance measurement, reporting, costing, budget*, performance evaluation. The literature search was restricted to looking for keywords in titles, in the lists of keywords and in abstracts.…”

Section: Systematic Literature Reviewmentioning

confidence: 99%

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Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

2019

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This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs.

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Section: Problem Statementmentioning

confidence: 99%

Section: Systematic Literature Reviewmentioning

confidence: 99%

Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

2019

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“…Hlady-Rispal and Servantie (2016), in the paper Deconstructing the way in which value is created in the context of social entrepreneurship asserted that: "within empirical or conceptual studies, almost all authors use the term 'value' , but seemingly assume the dimensions of value rather than define or analyze its connotations and components." Such multi-dimensional connotative "values" in SE has taken mentalist interpretations.…”

mentioning

confidence: 99%

An epistemological critique of social entrepreneurship definitions

2018

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If entrepreneurship is amid jungle of theories and has many theorists, its social orientation or what is known as social entrepreneurship (SE) is amid arid land of theories and suffers under-theorizing which could be inherently stemmed from its diversely proposed definitions. To be situated in an embryonic pre-paradigmatic phase, getting to a more unanimous definition in this realm is the first step in laying a solid foundation for SE theorizing. As a pioneering study, the paper aims to investigate the epistemological foundations of SE definitions critically to propose a more convergent definition for SE. To fulfill this goal epistemological justifications for the definitional components of SE are presented. Therefore, it was necessary to rely on the relevant philosophical schools of thought in Epistemology (e.g. Empiricism, Internalism, Externalism, Verificationism and Falsificationism); first to discuss the controversies and oppositions to some components of the definitions for their exclusion and then to justify some other definitional components which are mostly accepted by the scholars for their inclusion in a final SE definition. Critical approach has helped us in specifying the maneuvering of thoughts in this field and determining the epistemological and definitional boundaries of SE. Finally, a more epistemologically-supported and justified definition was presented at the end of the paper. Moreover, one of the potential contributions of this paper could be its consensusmaking impact among SE scholars in defining SE phenomenon, which could also pave the way for future theorizing in SE. The originality of the paper lies in the application of Internalism, Externalism, Verificationism and Falsificationism concepts to SE definitions.

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“…And thus, there are virtually no effective mechanisms for its development stimulation. At the same time, development of theoretical provisions of social entrepreneurship, as confirmed by current studies, should be based on results of analysis, which covers the contribution of value generation, value comparing, and resource exchange efficiency and social entrepreneurship should be seen as an integration structure that promotes a clearer understanding of the process of creating social value (Hlady-Rispal and Servantie, 2018). In the context of the direction of these studies, the authors propose a variety of examples of solving social problems, in particular, the creation of municipal Economic Justice Incubators, the purpose of which is to solve the problems of employment of former prisoners (Baskaran, 2018).…”

Section: Literature Reviewmentioning

confidence: 84%

Global Experience of Social Entrepreneurship Development

Halunko¹,

Ivanyshchuk²,

Popovych³

2018

BJES

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Abstract. The purpose of the article -to reveal features of the implementation of social entrepreneurship in the world. Methodology. The theoretical and methodological framework of scientific developments consists of the research of scientists of modern times who work on the solution to development issues of social entrepreneurship in countries of the world, research data of consulting institutes, own research results. In order to provide validity of research results, the following methods are used: generalization -in the critical analysis of the content of works of scientists on solving the problems of the development of social entrepreneurship; information-logical analysis -when studying data of international consulting institutes and associations; comparison -when comparing directions of the state support for the development of social entrepreneurship in different countries of the world; cause and effect relationship -for obtaining final conclusions. Results. This article reveals optimal conditions for developing social entrepreneurship in countries of the world. A portrait of a successful entrepreneur of the world is formed. The state of social entrepreneurship and the directions of its development in advanced countries of Europe, America, and Asia are analysed. Possibilities of adaptation of the global experience in the social entrepreneurship development for Ukraine are determined. Practical importance. Results of this research can be useful for the Ministry of Social Policy of Ukraine, the Ministry of Economic Development and Trade of Ukraine. Value/originality -there are clarified conditions and strategic measures on the development of social entrepreneurship in Ukraine. Further research should be aimed at the improvement of stimulating mechanisms for the social entrepreneurship development as a global tool for solving problems of the socio-economic development of countries of the world.

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Deconstructing the Way in which Value Is Created in the Context of Social Entrepreneurship

Cited by 119 publications

References 143 publications

Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

An epistemological critique of social entrepreneurship definitions

Global Experience of Social Entrepreneurship Development

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