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Social entrepreneurship and performance measurement: a literature review of theoretical and empirical implications

In: Research Handbook on Sustainability Reporting

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  • Christoph Feichtinger

Abstract

There is a growing interest in social entrepreneurship among academics and policymakers due to its impact on social and economic development. The main objective of this chapter is to examine the content and methodology of research on social entrepreneurship, focusing on the business accounting perspective. The literature review is based on articles published in high impact journals, in particular the EBSCO and Web of Science databases. The vast majority of the relevant literature is categorized as conceptual research. In addition, empirical research is characterized by the use of case study methodology. Accounting and performance management have received less attention. This study focuses on management accounting and performance management to present the current state of research in this area. The study has theoretical implications for the development of the literature on social entrepreneurship, performance measurement systems and management accounting.

Suggested Citation

  • Christoph Feichtinger, 2024. "Social entrepreneurship and performance measurement: a literature review of theoretical and empirical implications," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 11, pages 181-199, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_11
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00020
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