DefinePK

Research Objective

To study the accountability information reported by social enterprises and their underlying rationalities, and to understand the tensions associated with their accountability and information management systems.

Methodology

A mixed research design was employed, combining 29 in-depth semi-structured interviews with social enterprise managers in Pakistan and content analysis of secondary data (annual reports, websites, social media). Data was collected in two phases: initial interviews followed by triangulation with secondary data.

Methodology Flowchart

                        graph TD
    A["Define Research Questions"] --> B["Literature Review"];
    B --> C["Select Empirical Setting: Pakistan Social Enterprises"];
    C --> D["Design Mixed Research Methodology"];
    D --> E["Phase 1: Conduct 29 Semi-structured Interviews"];
    E --> F["Phase 2: Collect Secondary Data Reports, Websites, Social Media"];
    F --> G["Analyze Interview Transcripts"];
    G --> H["Analyze Secondary Data Content Analysis"];
    H --> I["Triangulate Data"];
    I --> J["Identify Themes and Rationalities"];
    J --> K["Interpret Findings"];
    K --> L["Draw Conclusions and Implications"];                    

Discussion

The study highlights the complexity of accountability in social enterprises due to their dual social and financial missions and multiple stakeholders. The findings suggest that accountability mechanisms are often motivated by survival and resource acquisition, effective operations, collective benefits, and maintaining a positive image. There is a risk of prioritizing economic rationalities over civic duty, and a tendency for dominant actors (managers, accountants, donors) to pursue private interests, hindering the achievement of common good.

Key Findings

Accountability information is reported and employed by social enterprises with a focus on survival, resource generation, collective welfare, and positive image creation. Existing social enterprises adopt private arrangements or symbolic compliance to influence legitimacy perceptions. Three main themes for accountability were identified: building trust and resource generation, efficient and effective operation, and collective welfare and a better society.

Conclusion

Social enterprises face significant challenges in managing accountability due to their hybrid nature. The study emphasizes the need for accountability systems that balance social and financial performance, incorporate the voices of all stakeholders, and forge legitimate compromises that serve the common good rather than private interests. Larger and well-established social enterprises appear to be more transparent and genuine in their accountability practices.

Fact Check

1. Number of Interviews: The study conducted 29 in-depth interviews with social enterprise managers.
2. Data Sources: The study utilized both primary data (interviews) and secondary data (annual reports, websites, social media).
3. Focus Sector: The empirical setting for the study was social enterprises in Pakistan.

Mind Map