IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/6ft2p_v1.html
   My bibliography  Save this paper

A systematic review of performance measurement systems and their relevance to social enterprises

Author

Listed:
  • Cosa, Marcello
  • Urban, Boris

Abstract

Social enterprises (SEs) aim to optimise social value and financial performance, posing unique challenges for performance measurement. While performance measurement systems (PMSs) have been extensively studied in for-profit firms, they have not been widely taken up in SEs, potentially reflecting perceived difficulties in balancing social and financial goals. To better understand the evolution of the adoption, use, and effectiveness of PMSs in SEs, we conducted a systematic review encompassing 24 papers identified through comprehensive searches in Web of Science, Scopus, and EBSCO. Through thematic analysis, we classified the scholarly research into three key themes: ‘adoption’, ‘usability’, and ‘effectiveness’. Overall, our study confirmed that PMS uptake in SEs has been limited. We identified multiple barriers, but among the most prominent reasons were a lack of sufficient financial or human resources to implement them and cultural barriers whereby social entrepreneurs seek to distance themselves from seemingly traditional business practices. Future research should focus on practical applications of these tools in addressing specific social entrepreneurship sectors’ challenges.

Suggested Citation

  • Cosa, Marcello & Urban, Boris, 2023. "A systematic review of performance measurement systems and their relevance to social enterprises," OSF Preprints 6ft2p_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:6ft2p_v1
    DOI: 10.31219/osf.io/6ft2p_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/65129b1fb0a33e00a959201b/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/6ft2p_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:6ft2p_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.