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'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship

Citations

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Cited by:

  1. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  2. Murphy Patrick J. & Pollack Jeff & Nagy Brian & Rutherford Matthew & Coombes Susan, 2019. "Risk Tolerance, Legitimacy, and Perspective: Navigating Biases in Social Enterprise Evaluations," Entrepreneurship Research Journal, De Gruyter, vol. 9(4), pages 1-19, October.
  3. Nicholls, Alex, 2010. "Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 394-415, May.
  4. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
  5. Anna Höchstädter & Barbara Scheck, 2015. "What’s in a Name: An Analysis of Impact Investing Understandings by Academics and Practitioners," Journal of Business Ethics, Springer, vol. 132(2), pages 449-475, December.
  6. Adélie Ranville & Marcos Barros, 2022. "Towards Normative Theories of Social Entrepreneurship. A Review of the Top Publications of the Field," Journal of Business Ethics, Springer, vol. 180(2), pages 407-438, October.
  7. Saskia Crucke & Adelien Decramer, 2016. "The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises," Sustainability, MDPI, vol. 8(2), pages 1-30, February.
  8. Luigi Corvo & Lavinia Pastore & Arianna Manti & Daniel Iannaci, 2021. "Mapping Social Impact Assessment Models: A Literature Overview for a Future Research Agenda," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
  9. Baudot, Lisa & Dillard, Jesse & Pencle, Nadra, 2020. "The emergence of benefit corporations: A cautionary tale," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  10. Molecke, Greg & Pinkse, Jonatan, 2017. "Accountability for social impact: A bricolage perspective on impact measurement in social enterprises," Journal of Business Venturing, Elsevier, vol. 32(5), pages 550-568.
  11. Ishrat Ali & Griffin W. Cottle, 2021. "Reconceptualizing Entrepreneurial Performance: The Creation and Destruction of Value from a Stakeholder Capabilities Perspective," Journal of Business Ethics, Springer, vol. 170(4), pages 781-796, May.
  12. Bertrand V. Quélin & Ilze Kivleniece & Sergio Lazzarini, 2017. "Public-Private Collaboration, Hybridity and Social Value: Towards New Theoretical Perspectives," Journal of Management Studies, Wiley Blackwell, vol. 54(6), pages 763-792, September.
  13. Hall, Matthew, 2014. "Evaluation logics in the third sector," LSE Research Online Documents on Economics 46365, London School of Economics and Political Science, LSE Library.
  14. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
  15. Kullak, Franziska S. & Baker, Jonathan J. & Woratschek, Herbert, 2021. "Enhancing value creation in social purpose organizations: Business models that leverage networks," Journal of Business Research, Elsevier, vol. 125(C), pages 630-642.
  16. Elisa Ricciuti & Francesca Calò, 2018. "Are foundations assessing their impact? Concepts, methods and barriers to social impact assessment in Italian foundations," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 15(4), pages 553-574, December.
  17. Morgan Miles & Martie-Louise Verreynne & Belinda Luke, 2014. "Social Enterprises and the Performance Advantages of a Vincentian Marketing Orientation," Journal of Business Ethics, Springer, vol. 123(4), pages 549-556, September.
  18. Julien Kleszczowski, 2016. "La place des parties prenantes dans l’évaluation de l’impact social des organisations non lucratives: étude empirique au sein d’une organisation française," Post-Print hal-01901230, HAL.
  19. Matthias Staessens & Pieter Jan Kerstens & Johan Bruneel & Laurens Cherchye, 2019. "Data Envelopment Analysis and Social Enterprises: Analysing Performance, Strategic Orientation and Mission Drift," Journal of Business Ethics, Springer, vol. 159(2), pages 325-341, October.
  20. Hochstädter, Anna Katharina, 2017. "Impact measurement in venture philanthropy organizationsː A single case study," WiSo-HH Working Paper Series 42, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory.
  21. Maria Rosa De Giacomo & Raimund Bleischwitz, 2020. "Business models for environmental sustainability: Contemporary shortcomings and some perspectives," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3352-3369, December.
  22. Giuseppina Maria Cardella & Brizeida Raquel Hernández-Sánchez & Alcides Almeida Monteiro & José Carlos Sánchez-García, 2021. "Social Entrepreneurship Research: Intellectual Structures and Future Perspectives," Sustainability, MDPI, vol. 13(14), pages 1-21, July.
  23. Elisabet Ferri & David Urbano, 2010. "Environmental Factors and Social Entrepreneurship," Working Papers 1003, Departament Empresa, Universitat Autònoma de Barcelona, revised Sep 2010.
  24. André, Kévin & Cho, Charles H. & Laine, Matias, 2018. "Reference points for measuring social performance: Case study of a social business venture," Journal of Business Venturing, Elsevier, vol. 33(5), pages 660-678.
  25. Castillo Elizabeth A., 2018. "Qualities before Quantities: A Framework to Develop Dynamic Assessment of the Nonprofit Sector," Nonprofit Policy Forum, De Gruyter, vol. 9(3), pages 1-14, October.
  26. Maike van Dijk-de Groot & Andre H.J. Nijhof, 2015. "Socially Responsible Investment Funds: a review of research priorities and strategic options," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 5(3), pages 178-204, July.
  27. Tommaso Ramus & Antonino Vaccaro, 2017. "Stakeholders Matter: How Social Enterprises Address Mission Drift," Journal of Business Ethics, Springer, vol. 143(2), pages 307-322, June.
  28. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
  29. Gali, Nazha & Niemand, Thomas & Shaw, Eleanor & Hughes, Mathew & Kraus, Sascha & Brem, Alexander, 2020. "Social entrepreneurship orientation and company success: The mediating role of social performance," Technological Forecasting and Social Change, Elsevier, vol. 160(C).
  30. Lall, Saurabh Ajay, 2019. "From Legitimacy to Learning – How Impact Measurement Perceptions and Practices Evolve in Social Enterprise – Social Finance Organization Relationships," SocArXiv 7z8nc, Center for Open Science.
  31. Simone Søgaard Jacobsen & Steffen Korsgaard & Franziska Günzel-Jensen, 2020. "Towards a Typology of Sustainability Practices: A Study of the Potentials and Challenges of Sustainable Practices at the Firm Level," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
  32. Sauermann, Miklas Pascal, 2023. "Social Entrepreneurship as a Tool to Promoting Sustainable Development in Low-Income Communities: An Empirical Analysis," MPRA Paper 116929, University Library of Munich, Germany.
  33. Patricio Osorio-Vega, 2019. "The Ethics of Entrepreneurial Shared Value," Journal of Business Ethics, Springer, vol. 157(4), pages 981-995, July.
  34. Ostertag, Felix & Hahn, Rüdiger & Ince, Inan, 2021. "Blended value co-creation: A qualitative investigation of relationship designs of social enterprises," Journal of Business Research, Elsevier, vol. 129(C), pages 428-445.
  35. Bucaciuc Anamaria, 2015. "Social Enterprises - From Potential To Impact," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 408-412, July.
  36. Lall, Saurabh Ajay, 2017. "Measuring to Improve Versus Measuring to Prove: Understanding the Adoption of Social Performance Measurement Practices in Nascent Social Enterprises," SocArXiv 8wa5c, Center for Open Science.
  37. Shaker A. Zahra & Mike Wright, 2016. "Understanding the Social Role of Entrepreneurship," Journal of Management Studies, Wiley Blackwell, vol. 53(4), pages 610-629, June.
  38. Vien Chu & Belinda Luke, 2021. "Understanding success in micro‐enterprise development: Dimensions and misconceptions," Public Administration & Development, Blackwell Publishing, vol. 41(2), pages 63-78, May.
  39. Amr ElAlfy & Kareem M. Darwish & Olaf Weber, 2020. "Corporations and sustainable development goals communication on social media: Corporate social responsibility or just another buzzword?," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(5), pages 1418-1430, September.
  40. Elena-Simina Lakatos & Bercea Oana Bianca & Laura Bacali, 2016. "The concept of innovation in social economy. A review and a research agenda," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 11(1), pages 32-50, June.
  41. Arena, Marika & Bengo, Irene & Calderini, Mario & Chiodo, Veronica, 2018. "Unlocking finance for social tech start-ups: Is there a new opportunity space?," Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 154-165.
  42. Brigitte Hoogendoorn & Peter Zwan & Roy Thurik, 2019. "Sustainable Entrepreneurship: The Role of Perceived Barriers and Risk," Journal of Business Ethics, Springer, vol. 157(4), pages 1133-1154, July.
  43. Viviani, Jean-Laurent & Maurel, Carole, 2019. "Performance of impact investing: A value creation approach," Research in International Business and Finance, Elsevier, vol. 47(C), pages 31-39.
  44. Moroz, Peter W. & Gamble, Edward N., 2021. "Business model innovation as a window into adaptive tensions: Five paths on the B Corp journey," Journal of Business Research, Elsevier, vol. 125(C), pages 672-683.
  45. White, Leroy, 2018. "A Cook's tour: Towards a framework for measuring the social impact of social purpose organisations," European Journal of Operational Research, Elsevier, vol. 268(3), pages 784-797.
  46. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
  47. Laurence Holzemer & Pascal Marcq & Lou Plateau & Sybille Mertens & Kevin Maréchal, 2015. "Projet « CADACC » - Caractérisation de la demande alimentaire en circuits courts :rapport final juin 2015," ULB Institutional Repository 2013/336699, ULB -- Universite Libre de Bruxelles.
  48. Neelesh Kumar, 2020. "Social Business Model and its Efficacy: A Case Study on Agroforestry in the Indian Context," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 6(1), pages 195-219, January.
  49. Shaker A. Zahra & Lance R. Newey & Yong Li, 2014. "On the Frontiers: The Implications of Social Entrepreneurship for International Entrepreneurship," Entrepreneurship Theory and Practice, , vol. 38(1), pages 137-158, January.
  50. Marta Solórzano-García & Julio Navío-Marco & Luis Manuel Ruiz-Gómez, 2019. "Ambiguity in the Attribution of Social Impact: A Study of the Difficulties of Calculating Filter Coefficients in the SROI Method," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
  51. Aidin Salamzadeh & Zahra Arasti & Ghanbar Mohamadi Elyasi, 2017. "Creation of ICT-Based Social Start-Ups in Iran: A Multiple Case Study," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 25(01), pages 97-122, March.
  52. Jérémy Lévêque & Kevin Levillain & Blanche Segrestin, 2018. "Réalisation de l'impact ou génération d’alternatives ? Une étude des méthodes d'évaluation de l'investissement à impact," Post-Print hal-01897420, HAL.
  53. Jeffery S. McMullen & Benjamin J. Warnick, 2016. "Should We Require Every New Venture to Be a Hybrid Organization?," Journal of Management Studies, Wiley Blackwell, vol. 53(4), pages 630-662, June.
  54. Ruben Burga & Davar Rezania, 2015. "A Scoping Review of Accountability in Social Entrepreneurship," SAGE Open, , vol. 5(4), pages 21582440156, October.
  55. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
  56. Lopez-Cozar, C. & Priede, T. & Rodríguez-Lopez, A., 2015. "Evaluating The Legal Environment For Social Entrepreneurship In America And Europe," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 24(1), pages 101-110.
  57. Hoogendoorn, B. & van der Zwan, P.W. & Thurik, A.R., 2011. "Social Entrepreneurship and Performance: The Role of Perceived Barriers and Risk," ERIM Report Series Research in Management ERS-2011-016-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  58. Gibbon, Jane, 2012. "Understandings of accountability: an autoethnographic account using metaphor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 201-212.
  59. Christoph Starke & Steffen Burchhardt, 2014. "Revealing the Preferences of Social Financiers," FEMM Working Papers 140002, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  60. Julien Kleszczowski & Nathalie Raulet‐Croset, 2022. "Evaluating social impact in practice: Constructing a response to institutional demand in a French nonprofit organization," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 357-380, June.
  61. Szijarto, Barbara & Milley, Peter & Svensson, Kate & Cousins, J. Bradley, 2018. "On the evaluation of social innovations and social enterprises: Recognizing and integrating two solitudes in the empirical knowledge base," Evaluation and Program Planning, Elsevier, vol. 66(C), pages 20-32.
  62. Mariarosa Scarlata & Jennifer Walske & Andrew Zacharakis, 2017. "Ingredients Matter: How the Human Capital of Philanthropic and Traditional Venture Capital Differs," Journal of Business Ethics, Springer, vol. 145(3), pages 623-635, October.
  63. Pradeep Kumar Hota & Balaji Subramanian & Gopalakrishnan Narayanamurthy, 2020. "Mapping the Intellectual Structure of Social Entrepreneurship Research: A Citation/Co-citation Analysis," Journal of Business Ethics, Springer, vol. 166(1), pages 89-114, September.
  64. Alijani, Sharam & Karyotis, Catherine, 2019. "Coping with impact investing antagonistic objectives: A multistakeholder approach," Research in International Business and Finance, Elsevier, vol. 47(C), pages 10-17.
  65. Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  66. Raul Berto & Giovanni Cechet & Carlo Antonio Stival & Paolo Rosato, 2020. "Affordable Housing vs. Urban Land Rent in Widespread Settlement Areas," Sustainability, MDPI, vol. 12(8), pages 1-21, April.
  67. Mary Han & Bill McKelvey, 2016. "How to Grow Successful Social Entrepreneurship Firms? Key Ideas from Complexity Theory," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 24(03), pages 243-280, September.
  68. Semeen, Homaira & Islam, Muhammad Azizul, 2021. "Social impact disclosure and symbolic power: Evidence from UK fair trade organizations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  69. Hans Rawhouser & Michael Cummings & Scott L. Newbert, 2019. "Social Impact Measurement: Current Approaches and Future Directions for Social Entrepreneurship Research," Entrepreneurship Theory and Practice, , vol. 43(1), pages 82-115, January.
  70. Rouault, Julie & Albertini, Elisabeth, 2022. "Reconciling the social sector with external accountability requirements: Lessons from stewardship theory," Journal of Business Research, Elsevier, vol. 142(C), pages 485-498.
  71. Edward N. Gamble & Haley A. Beer, 2017. "Spiritually Informed Not-for-profit Performance Measurement," Journal of Business Ethics, Springer, vol. 141(3), pages 451-468, March.
  72. Diego Ponte & Caterina Pesci, 2022. "Institutional logics and organizational change: the role of place and time," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 891-924, September.
  73. Plotnieks Dāvis, 2014. "Mechanisms Fostering Social Entrepreneurship as Potential Instruments for Economic Development: The Eastern Partnership Perspective," TalTech Journal of European Studies, Sciendo, vol. 4(2), pages 1-16, October.
  74. Baumuller, Heike & Husmann, Christine Ladenburger & von Braun, Joachim, 2011. "Innovative business approaches for the reduction of extreme poverty and marginality?," Working Papers 147921, University of Bonn, Center for Development Research (ZEF).
  75. Erin Chmelik & Martina Musteen & Mujtaba Ahsan, 2016. "Measures of Performance in the Context of International Social Ventures: An Exploratory Study," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 7(1), pages 74-100, March.
  76. Teresa Savall Morera & Carmen Guzmán & Francisco J. Santos, 2022. "Measuring the impact of sheltered workshops through the SROI: A case analysis in southern Spain," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 381-415, June.
  77. Michele-Lee Moore & Frances R. Westley & Alex Nicholls, 2012. "The Social Finance and Social Innovation Nexus-super-1," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 3(2), pages 115-132, October.
  78. Caló, Francesca & Roy, Michael James & Donaldson, Cam & Teasdale, Simon & Baglioni, Simone, 2019. "Exploring the contribution of social enterprise to health and social care: A realist evaluation," Social Science & Medicine, Elsevier, vol. 222(C), pages 154-161.
  79. Jessica Aschari-Lincoln & Claus D. Jacobs, 2018. "Enabling Effective Social Impact: Towards a Model for Impact Scaling Agreements," Sustainability, MDPI, vol. 10(12), pages 1-18, December.
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