The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations

Ebrahim, Alnoor; Battilana, Julie; Mair, Johanna

doi:10.1016/j.riob.2014.09.001

Cited by 833 publications

(957 citation statements)

References 120 publications

(146 reference statements)

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“…This challenging environment has made the assessment and the reporting of the organizational performance within social enterprises of particular importance. Firstly, different authors warn of internal tensions because of the difficulty of balancing the financial and social goals in decision-making, and refer to mission drift, which is the erosion of the social goals in favor of financial goals, as a threat [9,14,15]. In addition to the annual account-which is useful to evaluate the financial performance-a tool that supports social enterprises to assess and discuss internally their non-financial performance might be helpful in balancing the social and the financial goals in decision-making and in avoiding mission drift [2,8].…”

Section: Introductionmentioning

confidence: 99%

The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises

Crucke

Decramer

2016

Sustainability

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There is a growing consensus that the adoption of performance measurement tools are of particular interest for social enterprises in order to support internal decision-making and to answer the demands of accountability toward their stakeholders. As a result, different methodologies to assess the non-financial performance of social enterprises are developed by academics and practitioners. Many of these methodologies are on the one hand discussions of general guidelines or, on the other hand, very case specific. As such, these methodologies do not offer a functional tool for a broad range of social enterprises. The goal of this article is to fill this gap by developing an instrument suitable for the internal assessment and the external reporting of the non-financial performance of a diverse group of social enterprises. To reach this goal, we used qualitative (focus groups and a Delphi panel) and quantitative research methods (exploratory and confirmatory factor analysis), involving multiple actors in the field of social entrepreneurship. Focusing on five dimensions of organizational performance (economic, environmental, community, human and governance performance), we offer a set of indicators and an assessment tool for social enterprises.

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Section: Introductionmentioning

confidence: 99%

The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises

Crucke

Decramer

2016

Sustainability

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“…While in a corporate context, focusing on discharging accountability to finance providers may be detrimental to other stakeholders, there is arguably less likelihood of this occurring in the charity sector because donors' (providers of finance) interests may (or perhaps should) be closely aligned with those of beneficiaries. Notwithstanding this expectation, in various settings the potential for mission drift has been recognized, whereby, responding to the promptings of particularly influential or powerful stakeholders (or failing to focus on key aims), the charity can move away from its key mission (which is often linked to beneficiary focus) -see Bruce and Chew (2011), Considine et al (2014) and Ebrahim et al (2014). In this article, using empirical interview data, it is argued that stakeholders commonly perceived as salient (donors) cede power and credit saliency to beneficiaries to support their accountability needs.…”

Section: A Tale Of Two Cities Charles Dickensmentioning

confidence: 99%

The donor–beneficiary charity accountability paradox: a tale of two stakeholders

Connolly¹,

Hyndman²

2017

Public Money & Management

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“…Some researchers are still trying to dissolve the paradoxical phenomenon (for example Van Puyvelde et al 2012;Jegers, 2009;Cornforth, 2004) whilst other focus more on existing mature theories (please refers to Crane and Matten, 2016 for ethical theory; Ebrahim et al 2014 for organizational form theory; Wellens and Jegers, 2014 for accountability theory; Alexander and Weiner, 1998 for the stakeholder theory).…”

Section: Introductionmentioning

confidence: 99%

Are We on the Right Track? Inserting Democracy System unto Governance Mechanism for Not-For-Profit Organization

Prasetyo

2017

JCGR

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Research on good governance mechanism has been done tremendously for more than five decades but not for the not-for-profit sector. The concept is still inclusive and under theorized. Most study focus on adopting concept from commercial sector which is sometimes misleads. This paper tries to find clear evidence by inserting new variables namely democracy. The study begins by looking at the importance of stakeholder and brings in the idea of positioning the society in the organization. Using multiple case analyses in Indonesia, this paper found that types of democracy has a great influenced on how organization sets their governance mechanism. For those who are experiencing an indirect democracy system, democratic governance is the ideal form. Meanwhile for the direct system, compliance model would be the most ideal term. And finally for an active participatory system, the study suggests to use participatory governance model. Among those three, the last model shall be justified as the most ideal form of governance for the sector, thus leaving something for future agenda.

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The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations

Cited by 833 publications

References 120 publications

The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises

The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises

The donor–beneficiary charity accountability paradox: a tale of two stakeholders

Are We on the Right Track? Inserting Democracy System unto Governance Mechanism for Not-For-Profit Organization

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