Accountability Information

A mode of Positive Image Creation for Social Enterprises

Abstract

More recently, social enterprises are considered sustainable form of social purpose organizations due to financial sustainability goal. However, due to their dual focus and diversity of stakeholder, they face unique communication and governance challenge when compared with other social purpose organization. Given the multiplicity of stakeholders and plural institutional environment, this study offers insight into the tensions associated with the accountability and information management system of these organizations. A mixed research design was employed to study the accountability information reported by social enterprises and their underlying rationalities. The study findings suggest that accountability information are reported & employed with the focus on survival, resource generation, collective welfare, and positive image. Existing social enterprises adopted private arrangement or symbolic compliance for influencing legitimacy perceptions.