Moving Beyond M&E: A Stewardship Theory Based Perspective on Performance Measurement Systems in Social Enterprise

• In Event: Performance Measurement For Social Enterprise

Abstract

As the study of social enterprise continues to grow, there is a growing body of academic literature on measuring the social value created by these organizations. I draw on the literature on funder-nonprofit relationships related to accountability to examine how monitoring and evaluation practices are developed within social enterprise. I examine these questions through the lenses of agency and stewardship theory, using qualitative data from eight social enterprises, as well as their funders. I find that many of these practices are developed in collaboration with their funders, rather than being externally imposed, in contrast to findings in the nonprofit sector.

Author

• Saurabh Lall, University of Oregon