Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

Publikation: Beiträge in ZeitschriftenÜbersichtsarbeitenForschung

Authors

This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs
OriginalspracheEnglisch
Aufsatznummer2327
ZeitschriftSustainability
Jahrgang11
Ausgabenummer8
Anzahl der Seiten23
ISSN2071-1050
DOIs
PublikationsstatusErschienen - 18.04.2019

Bibliographische Notiz

Funding Information:
Funding: J.G.N. Ph.d.project was funded by Innovationsfonden Denmark. The APC was funded by University of Southern Denmark.

Publisher Copyright:
© 2019 by the authors.

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