社会企业问责:制度压力与社会绩效的作用

Q3 Business, Management and Accounting

International Journal of Business Excellence Pub Date : 2023-01-01 DOI:10.1504/ijbex.2023.133579

Yesi Mutia Basri, Hariadi Yasni, Poppy Nurmayanti M., Novita Indrawati

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引用次数: 1

摘要

一个拥有多重目标的社会组织，如追求社会使命和追求利润，面临着失去社会使命概念的风险。本研究旨在探讨问责制如何影响社会组织的绩效。本文还考察了社会绩效的中介作用，以及制度压力对问责制与社会绩效关系的调节作用。本研究的人口包括来自印度尼西亚四个地区的社会村所有企业(VOE)。这项研究涉及451名参与者，他们填写了一份调查问卷。调查结果表明，问责制对改善社会和财务绩效至关重要。社会绩效可以中介问责制与财务绩效之间的关系。与此同时，制度压力也降低了VOE的问责性和财务绩效。本研究为政策制定者制定法规以改善VOE绩效提供了反馈。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Accountability in social enterprises: the role of institutional pressure and social performance

A social organisation with multiple goals, such as pursuing a social mission and seeking profit, faces the risk of losing the concept of social mission. This study aims to investigate how accountability affects the performance of social organisations. It also investigates social performance as a mediator, and the moderating effect of institutional pressure on the relationship between accountability and social performance. The population in this study included social village owned enterprises (VOE) from four districts in Indonesia. This study involved 451 participants who filled out a questionnaire. The findings show that accountability is crucial to improve social and financial performance. Social performance can mediate the relationship between accountability and financial performance. Meanwhile, institutional pressure also reduces the accountability and financial performance of VOE. This research provides feedback to policymakers for formulating regulations to improve VOE performance.

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来源期刊

International Journal of Business Excellence Business, Management and Accounting-Business and International Management

CiteScore

1.60

自引率

0.00%

发文量

期刊介绍： Business excellence relies heavily on the type of strategies, techniques and tools for measuring and benchmarking the business performance. Subsequently, identifying best practices and their implementation eventually decides excellence in business. Given the importance of business excellence, a journal devoted to performance evaluation and best practices, especially in order to be competitive in the global market, is essential. IJBEX addresses new developments in business excellence and best practices, and methodologies to determine these in both manufacturing and service organisations. Topics covered include: -Performance measures and metrics in business management- Methodologies and tools for performance measurement- Benchmarking business performance- Business excellence in various functional areas- Best practices in business management- World class business and operational strategies and techniques- Alignment between different levels of strategies- Understanding the customer requirements- Process design and management- Knowledge management for improved performance- Systems approach for determining the best practices- Six-Sigma, QFD, Taguchi methods and TQM- Data warehousing and data mining in business excellence- Measuring performance in creative industries- Best practices in creative economy and industries