Dec 20, 2016

Gibbon, J., & Affleck, A. (2008). Social enterprise resisting social accounting: reflecting on lived experiences. Social enterprise journal, 4(1), 41-56.

Pages: 16

Selected Quotes:
"The process of getting social enterprises to agree to take up SA took much longer than anticipated. It has been suggested that it is “a good sign” that trustees and managers have a “sceptical curiosity” towards performance improvement methods (Paton, 2003, p. 164). Social enterprises ought not to immediately reject all forms of social impact measurement including frameworks within measurement can be reported, but think about which method is appropriate to their organisation ( The VtD project offered only SA, and this research supports other work recognising that “embedding new knowledge requires time and space in the
organisation” (Somers, 2005, p. 54). The layered structure of certain social enterprises with a voluntary board, management, employees and volunteers could make it a more difficult to embed SA throughout the organisation. The results from the experiences of VtD participants and JSP would agree with earlier findings that acceptance by senior management and the board was an obstacle (Raynard and Murphy, 2000)"


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