Economía y Negocios
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Browsing Economía y Negocios by Subject "Accountability"
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Item Impact measurement in an emerging social sector: four novel approaches(2020) Muñoz, Pablo; Gamble, Edward N.; Beer, HaleyThis paper explores the formalization of social impact measurement (SIM) in contexts where there are little or no expectations for it. Drawing on a combination of institutional and organizational-level theories, we assess the complex relationship between nine potential antecedents of SIM and its formalization, across 152 social entrepreneurs in Chile’s social sector. Using configurational comparative methods (fsQCA), we discover and map four novel approaches to social impact measurement, revealing a much more diverse and counterintuitive reality. We also find that factors assumed to be central to formalization in mature sectors, in emerging settings play a peripheral role at best. By offering a multi-level explanation of what matters and when for SIM in an emerging social sector, this paper offers empirical evidence on how to better capture and report SIM and expands the theoretical understanding of SIM as a governance and accountability mechanism in social entrepreneurship.Publication When given two choices, take both! Social impact assessment in social entrepreneurship(2024) Muñoz, Pablo; Gamble, Edward N.This paper examines how social entrepreneurs construct impact arguments as they begin to assess social impact. We examined the experiences of 68 social entrepreneurs in Chile and discovered that the construction of arguments for the purpose of thinking about and experiencing impact is different than the arguments constructed to establish dialogues around it. We explain this dual argument construction as arguments for worth and arguments for legitimacy. We expand scholarship on argumentation by clarifying social entrepreneurs’ efforts to pursue adherence facing competing demands and reinforcing their willingness and ability to engage with social impact assessment. We advance the understanding of social impact assessment in social entrepreneurship across three areas: tensions, accountability and performance and extend Nicholls’ general theory by explaining what precedes the discursive space where the assessment of social impact reconciles facticity and validity to establish materiality.Publication When Tax-exempt nonprofits detract value from society(2022) Gamble,Edward N.; Muñoz, PabloNonprofits receive tax exemptions in return for social value creation and delivery. While the outcomes of these tax exemptions are often positive, there are value-detracting situations in which the cost of granting the tax exemption is likely to exceed its benefits. To date, explanations for these value-detracting situations remain scattered and discipline-centric. Therefore, the purpose of this paper is to clarify the conditions under which tax-exempt nonprofits detract value from society. We survey 15 years of tax-exempt nonprofit scholarship, across nine disciplines, and identify three value-detracting conditions: policy-making and regulation intemperance, nonprofit management and governance distraction, and detection and prosecution inconsistencies. These three conditions interact and reinforce each other, compounding the value destruction to society. Overall, our findings offer important policy insights regarding the unintended consequences of tax exemptions, and our framework can be used to identify negative-return situations.