메뉴 건너뛰기




Volumn 10, Issue 3-4, 2013, Pages 234-258

Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise

Author keywords

Evaluation; Legitimacy; Performance measures; Social enterprise; SROI; Third sector

Indexed keywords


EID: 84884609172     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/QRAM-08-2012-0034     Document Type: Article
Times cited : (100)

References (49)
  • 2
    • 0002617199 scopus 로고    scopus 로고
    • A stakeholder approach to strategic performance measurement
    • Atkinson, A.A., Waterhouse, J.H. and Wells, R.B. (1997), "A stakeholder approach to strategic performance measurement", Sloan Management Review, Vol. 38 No. 3, pp. 25-37.
    • (1997) Sloan Management Review , vol.38 , Issue.3 , pp. 25-37
    • Atkinson, A.A.1    Waterhouse, J.H.2    Wells, R.B.3
  • 3
    • 2942677057 scopus 로고    scopus 로고
    • Market orientation in the top 200 British charity organizations and its impact on their performance
    • Balabanis, G., Stables, R.E. and Phillips, H.C. (1997), "Market orientation in the top 200 British charity organizations and its impact on their performance", European Journal of Marketing, Vol. 31 No. 8, pp. 583-603.
    • (1997) European Journal of Marketing , vol.31 , Issue.8 , pp. 583-603
    • Balabanis, G.1    Stables, R.E.2    Phillips, H.C.3
  • 5
    • 0007220594 scopus 로고    scopus 로고
    • An institutional perspective on performance measurement and management in the 'new public sector'
    • Brignall, S. and Modell, S. (2000), "An institutional perspective on performance measurement and management in the 'new public sector'", Management Accounting Research, Vol. 11 No. 3, pp. 281-306.
    • (2000) Management Accounting Research , vol.11 , Issue.3 , pp. 281-306
    • Brignall, S.1    Modell, S.2
  • 6
    • 0000512308 scopus 로고
    • Accounting, ambiguity, and the new institutionalism
    • Carruthers, B.G. (1995), "Accounting, ambiguity, and the new institutionalism", Accounting, Organizations and Society, Vol. 20 No. 4, pp. 313-328.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.4 , pp. 313-328
    • Carruthers, B.G.1
  • 7
    • 33846469833 scopus 로고    scopus 로고
    • Social enterprise and social entrepreneurship
    • Chell, E. (2007), "Social enterprise and social entrepreneurship", International Small Business Journal, Vol. 25 No. 1, pp. 5-26.
    • (2007) International Small Business Journal , vol.25 , Issue.1 , pp. 5-26
    • Chell, E.1
  • 8
    • 21844434254 scopus 로고
    • A stakeholder framework for analyzing and evaluating corporate social performance
    • Clarkson, M.B. (1995), "A stakeholder framework for analyzing and evaluating corporate social performance", Academy of Management Review, Vol. 20 No. 1, pp. 92-117.
    • (1995) Academy of Management Review , vol.20 , Issue.1 , pp. 92-117
    • Clarkson, M.B.1
  • 9
    • 27144484770 scopus 로고    scopus 로고
    • The legitimacy of social enterprise
    • Dart, R. (2004), "The legitimacy of social enterprise", Nonprofit Management & Leadership, Vol. 14 No. 4, pp. 411-424.
    • (2004) Nonprofit Management & Leadership , vol.14 , Issue.4 , pp. 411-424
    • Dart, R.1
  • 10
    • 0011112044 scopus 로고    scopus 로고
    • Levels of analysis in entrepreneurship research: Current research practice and suggestions for future research
    • Davidsson, P. and Wiklund, J. (2001), "Levels of analysis in entrepreneurship research: current research practice and suggestions for future research", Entrepreneurship Theory & Practice, Vol. 25 No. 4, pp. 81-99.
    • (2001) Entrepreneurship Theory & Practice , vol.25 , Issue.4 , pp. 81-99
    • Davidsson, P.1    Wiklund, J.2
  • 11
    • 33947245916 scopus 로고    scopus 로고
    • For-profit social ventures
    • in Kourilsky, M.L. and Walstad, W.B. (Eds) Senate Hall Academic Publishing, Dublin
    • Dees, J.G. and Anderson, B.B. (2003), "For-profit social ventures", in Kourilsky, M.L. and Walstad, W.B. (Eds), Social Entrepreneurship, Senate Hall Academic Publishing, Dublin, pp. 1-26.
    • (2003) Social Entrepreneurship , pp. 1-26
    • Dees, J.G.1    Anderson, B.B.2
  • 12
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P.J. and Powell, W.W. (1983), "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields", American Sociological Review, Vol. 48 No. 2, pp. 147-160.
    • (1983) American Sociological Review , vol.48 , Issue.2 , pp. 147-160
    • Dimaggio, P.J.1    Powell, W.W.2
  • 13
    • 84970428006 scopus 로고
    • Organisational legitimacy: Social values and organisational behaviour
    • Dowling, J. and Pfeffer, J. (1975), "Organisational legitimacy: social values and organisational behaviour", Pacific Sociological Review, Vol. 18 No. 2, pp. 122-136.
    • (1975) Pacific Sociological Review , vol.18 , Issue.2 , pp. 122-136
    • Dowling, J.1    Pfeffer, J.2
  • 14
    • 0025930128 scopus 로고
    • The performance measurement manifesto
    • January/February
    • Eccles, R.G. (1991), "The performance measurement manifesto", Harvard Business Review, January/February, pp. 131-137.
    • (1991) Harvard Business Review , pp. 131-137
    • Eccles, R.G.1
  • 15
    • 84884653203 scopus 로고    scopus 로고
    • Social return on investment
    • Emerson, J. and Cabaj, M. (2000), "Social return on investment", Making Waves, Vol. 11 No. 2, pp. 10-14.
    • (2000) Making Waves , vol.11 , Issue.2 , pp. 10-14
    • Emerson, J.1    Cabaj, M.2
  • 18
    • 84884598874 scopus 로고    scopus 로고
    • Developments in social impact measurement in the third sector: Scaling up or dumbing down?
    • Gibbon, J. and Dey, C. (2011), "Developments in social impact measurement in the third sector: scaling up or dumbing down?", Social and Environmental Accountability Journal, Vol. 31 No. 1, pp. 63-72.
    • (2011) Social and Environmental Accountability Journal , vol.31 , Issue.1 , pp. 63-72
    • Gibbon, J.1    Dey, C.2
  • 19
    • 0000171195 scopus 로고    scopus 로고
    • The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research
    • Griffin, J.J. and Mahon, J.F. (1997), "The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research", Business and Society, Vol. 36 No. 1, pp. 5-31.
    • (1997) Business and Society , vol.36 , Issue.1 , pp. 5-31
    • Griffin, J.J.1    Mahon, J.F.2
  • 20
    • 84884651612 scopus 로고    scopus 로고
    • Harvard Business School Working Knowledge, 14 June, available at (accessed 3 May 2013)
    • Hanna, J. (2010), "The hard work of measuring social impact", Harvard Business School Working Knowledge, 14 June, available at: http://hbswk.hbs.edu/item/6401.html (accessed 3 May 2013).
    • (2010) The Hard Work of Measuring Social Impact
    • Hanna, J.1
  • 21
    • 82255193180 scopus 로고    scopus 로고
    • New Zealand funding organisations: How do they make decisions on allocating funds to not-for-profit organisations?
    • Huang, H.J. and Hooper, K. (2011), "New Zealand funding organisations: how do they make decisions on allocating funds to not-for-profit organisations?", Qualitative Research in Accounting & Management, Vol. 8 No. 4, pp. 425-449.
    • (2011) Qualitative Research in Accounting & Management , vol.8 , Issue.4 , pp. 425-449
    • Huang, H.J.1    Hooper, K.2
  • 23
    • 84884607903 scopus 로고    scopus 로고
    • International Accounting Standards Board IFRS Foundation, London
    • International Accounting Standards Board (2011), IAS 1 Presentation of Financial Statements, IFRS Foundation, London.
    • (2011) IAS 1 Presentation of Financial Statements
  • 24
    • 0026494564 scopus 로고
    • The balanced scorecard - Measures that drive performance
    • January/February
    • Kaplan, R. and Norton, D. (1992), "The balanced scorecard - measures that drive performance", Harvard Business Review, January/February, pp. 71-79.
    • (1992) Harvard Business Review , pp. 71-79
    • Kaplan, R.1    Norton, D.2
  • 27
    • 66349139434 scopus 로고    scopus 로고
    • Measuring the benefits of entrepreneurship at different levels of analysis
    • Luke, B., Verreynne, M. and Kearins, K. (2007), "Measuring the benefits of entrepreneurship at different levels of analysis", Journal of Management and Organization, Vol. 13 No. 4, pp. 312-330.
    • (2007) Journal of Management and Organization , vol.13 , Issue.4 , pp. 312-330
    • Luke, B.1    Verreynne, M.2    Kearins, K.3
  • 28
    • 31744440089 scopus 로고    scopus 로고
    • Social entrepreneurship research: A source of explanation, prediction, and delight
    • Mair, J. and Marti, I. (2006), "Social entrepreneurship research: a source of explanation, prediction, and delight", Journal of World Business, Vol. 41 No. 1, pp. 36-44.
    • (2006) Journal of World Business , vol.41 , Issue.1 , pp. 36-44
    • Mair, J.1    Marti, I.2
  • 29
    • 84986131152 scopus 로고    scopus 로고
    • Business performance measurement - past, present, and future
    • Marr, B. and Schiuma, G. (2003), "Business performance measurement - past, present, and future", Management Decision, Vol. 41 No. 8, pp. 680-687.
    • (2003) Management Decision , vol.41 , Issue.8 , pp. 680-687
    • Marr, B.1    Schiuma, G.2
  • 30
    • 84884634219 scopus 로고    scopus 로고
    • A new form of business entity is needed to promote social entrepreneurship: The not-for-loss corporation
    • Milbrandt, J. (2008), "A new form of business entity is needed to promote social entrepreneurship: the not-for-loss corporation", Journal of Business Entrepreneurship & Law, No. 2, pp. 421-446.
    • (2008) Journal of Business Entrepreneurship & Law , Issue.2 , pp. 421-446
    • Milbrandt, J.1
  • 31
    • 0031529953 scopus 로고    scopus 로고
    • Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts
    • Mitchell, R.K., Agle, B.R. and Wood, D.J. (1997), "Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts", Academy of Management Review, Vol. 22 No. 4, pp. 853-886.
    • (1997) Academy of Management Review , vol.22 , Issue.4 , pp. 853-886
    • Mitchell, R.K.1    Agle, B.R.2    Wood, D.J.3
  • 32
    • 68149100016 scopus 로고    scopus 로고
    • 'We do good things, don't we?': Blended value accounting in social entrepreneurship
    • Nicholls, A. (2009), "'We do good things, don't we?': blended value accounting in social entrepreneurship", Accounting, Organizations and Society, Vol. 34 Nos 6/7, pp. 755-769.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.6-7 , pp. 755-769
    • Nicholls, A.1
  • 33
    • 77955167968 scopus 로고    scopus 로고
    • The legitimacy of social entrepreneurship: Reflexive isomorphism in a pre-paradigmatic field
    • Nicholls, A. (2010), "The legitimacy of social entrepreneurship: reflexive isomorphism in a pre-paradigmatic field", Entrepreneurship: Theory & Practice, Vol. 34 No. 4, pp. 611-633.
    • (2010) Entrepreneurship: Theory & Practice , vol.34 , Issue.4 , pp. 611-633
    • Nicholls, A.1
  • 37
    • 78650456534 scopus 로고    scopus 로고
    • Productivity Commission Commonwealth of Australia, Canberra
    • Productivity Commission (2010), Contribution of the Not-for-Profit Sector, Commonwealth of Australia, Canberra.
    • (2010) Contribution of the Not-for-Profit Sector
  • 38
    • 0001820447 scopus 로고
    • The interpretive perspective: An alternative to functionism
    • in Putnam, L. and Pacanowsky, M. (Eds) Sage, Newbury Park, CA
    • Putnam, L. (1983), "The interpretive perspective: an alternative to functionism", in Putnam, L. and Pacanowsky, M. (Eds), Communication and Organisations: An Interpretive Approach, Sage, Newbury Park, CA, pp. 31-54.
    • (1983) Communication and Organisations: An Interpretive Approach , pp. 31-54
    • Putnam, L.1
  • 39
    • 84884634564 scopus 로고    scopus 로고
    • Regional Development Australia Tasmania available at (accessed 1 October 2012)
    • Regional Development Australia Tasmania (2010), "RDA Tasmania regional plan 2011-2016", available at: www.rdatasmania.org.au/dl.aspx?ID31 (accessed 1 October 2012).
    • (2010) RDA Tasmania Regional Plan 2011-2016
  • 40
    • 84928218909 scopus 로고
    • Symbolic and substantive legitimation in professional practice
    • Richardson, A.J. (1985), "Symbolic and substantive legitimation in professional practice", Canadian Journal of Sociology, Vol. 10 No. 2, pp. 139-152.
    • (1985) Canadian Journal of Sociology , vol.10 , Issue.2 , pp. 139-152
    • Richardson, A.J.1
  • 43
    • 84993035730 scopus 로고    scopus 로고
    • Performance management in primary healthcare services: Evidence from a field study
    • Silva, P. and Ferreira, A. (2010), "Performance management in primary healthcare services: evidence from a field study", Qualitative Research in Accounting & Management, Vol. 7 No. 4, pp. 424-449.
    • (2010) Qualitative Research in Accounting & Management , vol.7 , Issue.4 , pp. 424-449
    • Silva, P.1    Ferreira, A.2
  • 44
    • 84892508359 scopus 로고    scopus 로고
    • Social Ventures Australia available at (accessed 3 May 2013)
    • Social Ventures Australia (2012), Social Return on Investment: Lessons Learned from Australia, available at: www.socialventures.com.au/wp-content/ uploads/2012/01/SROI-L6.pdf (accessed 3 May 2013).
    • (2012) Social Return on Investment: Lessons Learned from Australia
  • 46
    • 21844442887 scopus 로고
    • Managing legitimacy: Strategic and institutional approaches
    • Suchman, M.C. (1995), "Managing legitimacy: strategic and institutional approaches", Academy of Management Review, Vol. 20 No. 3, pp. 571-610.
    • (1995) Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.