Accountability in social enterprises: the role of institutional pressure and social performance

Abstract

A social organisation with multiple goals, such as pursuing a social mission and seeking profit, faces the risk of losing the concept of social mission. This study aims to investigate how accountability affects the performance of social organisations. It also investigates social performance as a mediator, and the moderating effect of institutional pressure on the relationship between accountability and social performance. The population in this study included social village owned enterprises (VOE) from four districts in Indonesia. This study involved 451 participants who filled out a questionnaire. The findings show that accountability is crucial to improve social and financial performance. Social performance can mediate the relationship between accountability and financial performance. Meanwhile, institutional pressure also reduces the accountability and financial performance of VOE. This research provides feedback to policymakers for formulating regulations to improve VOE performance.

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