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Social performance measurement adoption in nascent social enterprises: Refining the institutional model

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  • Kato, Shoko

Abstract

Based on institutional theory, Lall (2017) established a social performance measurement (SPM) adoption model for nascent social enterprises and found that internal factors (measuring to improve) are influential, while external factors (measuring to prove) have limited or no effects on the probability of adopting SPM. This finding contradicts the predictions of institutional theory; external factors, such as legitimacy and isomorphism, should exert strong influences on nascent social enterprises’ behavior. Using the same dataset as that used in Lall’s (2017) study, we find the missing influence of external factors, i.e., equity and grant funding-related behavior. This study contributes to entrepreneurship research by 1) refining the institutional SPM adoption model, 2) demonstrating the need for a theoretical SPM adoption model, and 3) highlighting the importance of replication studies.

Suggested Citation

  • Kato, Shoko, 2021. "Social performance measurement adoption in nascent social enterprises: Refining the institutional model," Journal of Business Venturing Insights, Elsevier, vol. 15(C).
    • Handle: RePEc:eee:jobuve:v:15:y:2021:i:c:s2352673421000226
    DOI: 10.1016/j.jbvi.2021.e00244
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    References listed on IDEAS

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    Cited by:

    1. Cosa, Marcello & Urban, Boris, 2023. "A systematic review of performance measurement systems and their relevance to social enterprises," OSF Preprints 6ft2p, Center for Open Science.

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