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Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]

Sustainability and accountability are pervasive issues for social entrepreneurial non-profit organisations (NPOs), which are also known as social enterprises as they seek to balance their social mission with financial responsibility. With the increased in the scope and size of the social enterprise,...

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Main Authors: Ab Samad, Nur Hayati, Arshad, Roshayani, Asat, Siti Haliza, Kasim, Nawal
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017
Subjects:
Management. Industrial Management
Online Access:http://ir.uitm.edu.my/id/eprint/30275/1/30275.pdf
http://ir.uitm.edu.my/id/eprint/30275/
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spelling my.uitm.ir.302752020-05-11T06:16:20Z http://ir.uitm.edu.my/id/eprint/30275/ Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.] Ab Samad, Nur Hayati Arshad, Roshayani Asat, Siti Haliza Kasim, Nawal Management. Industrial Management Sustainability and accountability are pervasive issues for social entrepreneurial non-profit organisations (NPOs), which are also known as social enterprises as they seek to balance their social mission with financial responsibility. With the increased in the scope and size of the social enterprise, there is also increased need for accountability and organisational sustainability. Thus, in order to successfully fulfil these needs, social enterprises need to identify the relevant factors of sustainability that relates closely with accountability and organisational performance. This study aims to examine the extent social enterprise’s sustainability based on the factors identified using self-constructed sustainability index. The four main factors are leadership capacity, adaptive capacity, management and technical capacity and financial viability. Content analysis was used to measure the sustainability index from the information disclosed in the annual reports by 210 organisations registered under the Registry of Societies (ROS) in Malaysia for the year 2010. Findings from the study indicates that most of the social enterprises are aware that effective leadership is vital for organisational sustainability. However, management and technical aspects tend to be neglected possibly due to lack of adequate resources and facilities to adapt to current changes. Overall, this study highlights that in order to survive in the future, the social enterprise need to appropriately address relevant factors that influence financial accountability and organisational sustainability especially on management and technical aspect in order to survive in the future. Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2017 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/30275/1/30275.pdf Ab Samad, Nur Hayati and Arshad, Roshayani and Asat, Siti Haliza and Kasim, Nawal (2017) Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]. Management & Accounting Review (MAR), 16 (2). pp. 181-202. ISSN 2550-1895
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
spellingShingle Management. Industrial Management
Ab Samad, Nur Hayati
Arshad, Roshayani
Asat, Siti Haliza
Kasim, Nawal
Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]
description Sustainability and accountability are pervasive issues for social entrepreneurial non-profit organisations (NPOs), which are also known as social enterprises as they seek to balance their social mission with financial responsibility. With the increased in the scope and size of the social enterprise, there is also increased need for accountability and organisational sustainability. Thus, in order to successfully fulfil these needs, social enterprises need to identify the relevant factors of sustainability that relates closely with accountability and organisational performance. This study aims to examine the extent social enterprise’s sustainability based on the factors identified using self-constructed sustainability index. The four main factors are leadership capacity, adaptive capacity, management and technical capacity and financial viability. Content analysis was used to measure the sustainability index from the information disclosed in the annual reports by 210 organisations registered under the Registry of Societies (ROS) in Malaysia for the year 2010. Findings from the study indicates that most of the social enterprises are aware that effective leadership is vital for organisational sustainability. However, management and technical aspects tend to be neglected possibly due to lack of adequate resources and facilities to adapt to current changes. Overall, this study highlights that in order to survive in the future, the social enterprise need to appropriately address relevant factors that influence financial accountability and organisational sustainability especially on management and technical aspect in order to survive in the future.
format Article
author Ab Samad, Nur Hayati
Arshad, Roshayani
Asat, Siti Haliza
Kasim, Nawal
author_facet Ab Samad, Nur Hayati
Arshad, Roshayani
Asat, Siti Haliza
Kasim, Nawal
author_sort Ab Samad, Nur Hayati
title Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]
title_short Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]
title_full Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]
title_fullStr Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]
title_full_unstemmed Sustainability and accountability of social enterprise / Nur Hayati Ab Samad ... [et al.]
title_sort sustainability and accountability of social enterprise / nur hayati ab samad ... [et al.]
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)
publishDate 2017
url http://ir.uitm.edu.my/id/eprint/30275/1/30275.pdf
http://ir.uitm.edu.my/id/eprint/30275/
_version_ 1685650632573190144
score 13.211869

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