Social enterprise accountability: directions, dominance and developments

The paper draws on case studies with four social enterprises in Australia to look explore who, and how, social enterprises are accountable, with respect to their hybrid objectives. It draws on theories of accountability, stakeholders, and institutional logics, to look at the difference between social enterprises that have a dominant or diversified customer base, as well as the differences between where formal and informal accountability are directed. The research finds that accountability is heavily influenced by dominant stakeholders. It also finds that whilst informal accountability is often directed to stakeholders with less organisational power, formal accountability is given to those who hold more power, and highlights their importance in supporting social enterprises navigate their hybrid objectives.