Social enterprises: Examining accountability for social and financial performance

Guraieb Izaguirre, Gloria Astrid (2015) Social enterprises: Examining accountability for social and financial performance. Masters by Research thesis, Queensland University of Technology.

Abstract

This research examined the influence commercial customers have on the social and financial accountability of social enterprises, specifically considering whether a dominant or diversified customer base impacts on social enterprise accountability. Findings revealed that social enterprise accountability was influenced by social enterprises' main stakeholder(s), not necessarily the dominant customer. Accountability practices focused on fulfilling social enterprises' main stakeholders' accountability demands, and reporting to them rather than reporting on performance to a broader range of stakeholders. This research enhances the understanding of stakeholder impact on social enterprises' accountability, and develops an understanding of accountability theory in a social enterprise context.

Impact and interest:

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158 since deposited on 10 Feb 2016
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ID Code: 91455
Item Type: QUT Thesis (Masters by Research)
Supervisor: Luke, Belinda & Furneaux, Craig
Keywords: Accountability, Social enterprise, Financial, Social, Performance, Non-profit, Third sector, Australia
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Institution: Queensland University of Technology
Deposited On: 10 Feb 2016 06:07
Last Modified: 18 Feb 2016 05:36

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