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Measuring the impact of social enterprises: Do social enterprises fail to align their measurements with their mission and vision?

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  • Oppermann, Christopher

Abstract

The purpose of this research is to explore results that are measured by social enterprises (= SEs) according to their mission and vision. Four SEs are examined for this reason. The status quo of aligned measurements was captured by conducting seven semi-structured interviews with persons from the middle and top management of the considered SEs. A conceptual framework, which categorizes output, outcome and impact measurements, is used as the basis for a structured content analysis. The findings imply that SEs' measurements are not sufficiently aligned with their mission and vision. Outputs are measured by all considered SEs. However, they fail to measure outcomes with all its sublevels. Especially, measuring mindset change and behavior change outcomes are neglected by the examined SEs. That can lead to adjustments, where SEs only create more outputs but fail to create more outcomes and impact. Furthermore, neglecting outcome measurements makes existing but mostly unsystematic impact measurements invalid, since outputs, outcomes and impact build on each other. The research presented here provides one of the first investigations into the alignment of measurements with mission and vision in the context of SEs. Ultimately, the findings question SEs current measurements and aim to open further perspectives on improving the performance of SEs.

Suggested Citation

  • Oppermann, Christopher, 2022. "Measuring the impact of social enterprises: Do social enterprises fail to align their measurements with their mission and vision?," Schriftenreihe Management 9, Hochschule Hannover - University of Applied Sciences and Arts, Department of Business Administration.
    • Handle: RePEc:zbw:hshwim:9
    DOI: 10.25968/opus-2381
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    References listed on IDEAS

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    1. Jarrod Ormiston & Richard Seymour, 2011. "Understanding Value Creation in Social Entrepreneurship: The Importance of Aligning Mission, Strategy and Impact Measurement," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 2(2), pages 125-150, October.
    2. Stout Lynn A., 2012. "New Thinking on "Shareholder Primacy"," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(2), pages 1-24, June.
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