PurposeSocial enterprises have proven to play a vital role in the transitions towards inclusive labour markets and sustainable economies. Yet, they often struggle to flourish within traditional economic systems due to the dual mission of pursuing social and commercial goals, leading to inherent tensions for social entrepreneurs. This study aims to explore tensions within Work Integration Social Enterprises (WISEs) arising from their dual mission and engagement withmultiple stakeholders.MethodologyInterviews with representatives from 10 Dutch WISEs were conducted to understand their day-to-day challenges. The typology by Smith and Lewis (2011), focusing on learning, belonging, organising, and performing tensions, was used for data analysis. FindingsThe study reveals tensions between social impact and commercial viability, withorganizational challenges being predominant. Also, there's an observed temporal pattern in tension prominence: early stages emphasize belonging, organising, and performing tensions, while learning tensions become more prominent as enterprises mature. OriginalityThis study offers insights into tensions within WISEs, highlighting the complexity of managing multiple identities in a multi-stakeholder context. By drawing on practical experiences, it contributes nuanced understanding to existing literature.
Presentatie over de Bijdrage van management control in het creëren van maatschappelijke waarde
More than 25!years after Moore’s first introduction of the public value concept in 995, the concept is now widely used, but its operationalization is still considered difficult. This paper presents the empirical results of a study analyzing the application of the public value concept in Higher Education Institutions, thereby focusing on how to account for public value. The paper shows how Dutch universities of applied sciences operationalize the concept ‘public value’, and how they report on the outcome achievements. The official strategy plans and annual reports for FY2016 through FY2018 of the ten largest institutions were used. While we find that all the institutions selected aim to deliver public value, they still use performance indicators that have a more narrow orientation, and are primarily focused on processes, outputs, and service delivery quality. However, we also observe that they use narratives to show the public value they created. In this way this paper contributes to the literature on public value accounting.
