Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises
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In: Sustainability, Vol. 11, No. 8, 2327, 18.04.2019.
Research output: Journal contributions › Scientific review articles › Research
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TY - JOUR
T1 - Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises
AU - Nielsen, Janni Grouleff
AU - Lueg, Rainer
AU - van Liempd, Dennis
N1 - 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.
PY - 2019/4/18
Y1 - 2019/4/18
N2 - 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
AB - 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
KW - performance measurement
KW - social enterprise
KW - tensions
KW - stakeholder involvement
KW - Management studies
UR - http://www.scopus.com/inward/record.url?scp=85066939035&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/04330425-087f-34e5-8e9e-a802a3cf1f34/
U2 - 10.3390/su11082327
DO - 10.3390/su11082327
M3 - Scientific review articles
VL - 11
JO - Sustainability
JF - Sustainability
SN - 2071-1050
IS - 8
M1 - 2327
ER -