Sosyal Girişimcilikte Sosyal Sorunlar, Misyon ve Muhasebe
Özet
Sosyal girişimcilik, belirli bir dönemde belirli bir toplumda ortaya cıkan, diğer sosyo-ekonomik ve politik aktörler tarafından ele alınmayan sorunlara yönelen girişimcilik faaliyetini ifade etmektedir. Sosyal sorunlar, sosyal girişimcilikte karşılaşılan bir engel değil, doğrudan girişimcilik faaliyetinin nedenidir.
Bu çalışmada sosyal girişimcilik sürecine temel oluşturan sosyal sorunlar, sosyal misyon ve sosyal girişimcilikte muhasebenin yeri ve önemi nedir sorularına yanıt aranmaktadır. Bu bölümde sosyal misyona bağlı olarak yaratılan sosyal değerin, sadece soyut bir kavram değil, sosyal muhasebe yöntemleri uygulanarak ölçülebilir bir kavram olduğu varsayılmaktadır. Yazarlar, alanyazındaki araştırmalara paralel şekilde kar amacı gütmeyen kuruluşların sosyal bir misyon üzerine kurulduğu varsayımını desteklemekte ancak sosyal değerin ölçülebilirlik, şeffaflık ve hesap verilebilirlik adına, bunların muhasebe kayıtlarına somut değerlerle temsil edilmesi gerekliliğini savunmaktadırlar. Araştırmanın amacına bağlı olarak, literatür taraması yöntemiyle ilgili akademik alan incelenmiş ve internette yer alan sosyal girişimcilik ifadelerine yer verilmiştir.
Referanslar
Ackers, B. & Eccles, N.S. (2015). “Mandatory corporate social responsibility assurance practices: The case of King III in South Africa”, Accounting, Auditing and Accountability Journal, Emerald Group Publishing, Vol. 28 No. 4, pp. 515-550.
Adams, C.A. & Abhayawansa, S. (2021). “Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting”. Critical Perspectives on Accounting, Vol. 148, pp. 148-162.
Aksay, B. (2021). Kadın Girişimciliği. Vadi Matbaacılık. https://doi.org/10.37609/akya.186
Aksay, B., & Güğerçin, S. (2022). “Araştırma Makalesi Sürdürülebilir Girişimcilik: Adana’daki Plastik Geri Dönüşüm İşletmeleri Üzerine Nitel Bir Araştırma”. Üçüncü Sektör Sosyal Ekonomi Dergisi, 5(2), 1473-1493.
Bartkus, B. R., & Glassman, M. (2008, 2008/12/01). “Do Firms Practice What They Preach? The Relationship Between Mission Statements and Stakeholder”. Management. Journal of business ethics, 83(2), 207-216. https://doi.org/10.1007/s10551-007-9612-0
Batra, S., Orban, J., Guterbock, T. M., Butler, L. A., & Mullan, F. (2020). “Social Mission Metrics: Developing a Survey to Guide Health Professions Schools”. Acad Med, 95(12), 1811-1816. https://doi.org/10.1097/acm.0000000000003324
Bénabou, R., & Tirole, J. (2010). “Individual and Corporate Social Responsibility. Economica”, 77(305), 1-19. https://doi.org/https://doi.org/10.1111/j.1468-0335.2009.00843.x
Blumer, H. (2014). “Social Problems as Collective Behavior. Social Problems”. 18(3), 298-306. https://doi.org/10.2307/799797
Bruder, I. (2021, 2021/12/01). “A Social Mission is Not Enough: Reflecting the Normative Foundations of Social Entrepreneurship”. Journal of business ethics, 174(3), 487-505. https://doi.org/10.1007/s10551-020-04602-5
Cady, S. H., Wheeler, J. V., DeWolf, J., & Brodke, M. (2011). “Mission, vision, and values: what do they say?” Organization Development Journal, 29(1), 63.
Certo, S. T., & Miller, T. (2008). “Social entrepreneurship: Key issues and concepts”. Business horizons, 51(4), 267-271.
Chell, E. (2007). “Social Enterprise and Entrepreneurship:Towards a Convergent Theory of the Entrepreneurial Process”. International small business journal, 25(1), 5-26. https://doi.org/10.1177/0266242607071779
Chen, C. X., Pesch, H. L., & Wang, L. W. (2020). “Selection Benefits of Below-Market Pay in Social-Mission Organizations: Effects on Individual Performance and Team Cooperation”. The Accounting Review, 95(1), 57-77. https://doi.org/10.2308/accr-52416
Club, C. F. (2023). Social mission statement. Retrieved 25/09/2023 from https://www.celticfc.com/club/social-mission-statement/
Dahlsrud, A. (2008). “How corporate social responsibility is defined: an analysis of 37 definitions”, Corporate Social Responsibility and Environmental Management, John Wiley & Sons, Vol. 15 No. 1, pp. 1-13.
Doğan Şirketler Grubu. (2012). Kurumsal yönetim ilkeleri uyum raporu. https://www.doganholding.com.tr/media/1109/kurumsal_yonetim_2011.pdf
Drucker, P. F. (1984). “Converting social problems into business opportunities: The new meaning of corporate social responsibility”. California Management Review (pre-1986), 26(000002), 53.
Elango, B., Chen, S., & Jones, J. (2019). “Sticking to the social mission: Microinsurance in bottom of the pyramid markets”. Journal of General Management, 44(4), 209-219. https://doi.org/10.1177/0306307018822592
Ertuna, Ö. (2012). “Muhasebe İçin Yeni Ufuklar: Sosyal Muhasebe”. Muhasebe ve Finans Tarihi Araştırmaları Dergisi (3), 5-18.
Fuller, R. C., & Myers, R. R. (1941). “Some Aspects of a Theory of Social Problems. American Sociological”. Review, 6(1), 24-32. https://doi.org/10.2307/2086338
Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). “Struggling with the praxis of social accounting”. Accounting, Auditing & Accountability Journal, 10(3), 325-364. https://doi.org/10.1108/09513579710178106
Guthrie, J., Parker, L.D., Dumay, J. & Milne, M.J. (2019), “What counts for quality in interdisciplinary accounting research in the next decade: a critical review and reflection”, Accounting, Auditing and Accountability Journal, Emerald Group Publishing, Vol. 32 No. 1, pp. 2-25.
Güneş, M., & Yalçın, N. (2022). “Finansal olmayan raporlamanın AB direktifi kapsamında incelenmesi: BİST kurumsal yönetim endeksi işletmeleri üzerine bir araştırma”. Mali Cozum Dergisi/Financial Analysis, 32(170), 111-148.
Hervieux, C., & Voltan, A. (2018). “Framing Social Problems in Social Entrepreneurship. Journal of business ethics”, 151(2), 279-293. https://doi.org/10.1007/s10551-016-3252-1
Hilgartner, S., & Bosk, C. L. (1988). “The Rise and Fall of Social Problems: A Public Arenas Model”. American Journal of Sociology, 94(1), 53-78. http://www.jstor.org/stable/2781022
Incorporating a Social Mission Into Your Company. (2019). https://online.wharton.upenn.edu/uncategorized/incorporating-a-social-mission-into-your-company/
Jackson, G., Bartosch, J., Avetisyan, E., Kinderman, D. & Knudsen, J.S. (2020), “Mandatory nonfinancial disclosure and its influence on CSR: an international comparison”. Journal of Business Ethics, Springer The Netherlands, Vol. 162 No. 2, pp. 323-342.
Knopf, J. W. (2006). “Doing a literature Review”. PS: Political Science & Politics, 39(1), 127-132.
KPMG (2022). Comparing sustainability reporting proposals.
Lin, Y.-H., Lin, F.-J., & Wang, K.-H. (2021, 2021/08/01/). “The effect of social mission on service quality and brand image”. Journal of Business Research, 132, 744-752. https://doi.org/https://doi.org/10.1016/j.jbusres.2020.10.054
Mäkelä, H. (2021, 2021/09/02). “Roles of Accounting for the Contested Terrain of Social Enterprises”. Social and Environmental Accountability Journal, 41(3), 150-171. https://doi.org/10.1080/0969160X.2021.1872397
Manetti, G. (2014, 2014/04/01). “The Role of Blended Value Accounting in the Evaluation of Socio-Economic Impact of Social Enterprises. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25(2), 443-464. https://doi.org/10.1007/s11266-012-9346-1
Mas-Machuca, M., Akhmedova, A., & Marimon, F. (2023). “The social mission works: internalizing the mission to achieve organizational performance in social enterprises”. Review of Managerial Science. https://doi.org/10.1007/s11846-023-00627-y
McDonald, R. E., Weerawardena, J., Madhavaram, S., & Sullivan Mort, G. (2015). “From “virtuous” to “pragmatic” pursuit of social mission”. Management Research Review, 38(9), 970-991. https://doi.org/10.1108/MRR-11-2013-0262
Muñoz, P., & Kimmitt, J. (2019, 2019/08/01/). “Social mission as competitive advantage: A configurational analysis of the strategic conditions of social entrepreneurship”. Journal of Business Research, 101, 854-861. https://doi.org/https://doi.org/10.1016/j.jbusres.2018.11.044
Murphy, L., & Hogan, R. (2016). “Financial Reporting of Nonfinancial Information: The Role of the Auditor”. Journal of Corporate Accounting & Finance, 28(1), 42-49. https://doi.org/https://doi.org/10.1002/jcaf.22218
Pawlicki, A. (2014). “A global framework for measuring and reporting on intellectual assets and capital. KPIs, non-financial information and corporate value creation”. Proceedings of the WICI Italy—NIBR International Seminar, Milan,
Pizzi, S., Principale, S., Fasiello, R., & Imperiale, F. (2023). “The institutionalisation of social and environmental accounting practices in Europe”. Journal of Applied Accounting Research, (ahead-of-print).
Quarter, J., & Richmond, B. J. (2001). “Accounting for Social Value in Nonprofits and For-Profits”. Nonprofit Management and Leadership, 12(1), 75-85. https://doi.org/https://doi.org/10.1002/nml.12106
Ramus, T., & Vaccaro, A. (2017, 2017/06/01). “Stakeholders Matter: How Social Enterprises Address Mission Drift”. Journal of business ethics, 143(2), 307-322. https://doi.org/10.1007/s10551-014-2353-y
Siegner, M., Pinkse, J., & Panwar, R. (2018, 2018/02/10/). “Managing tensions in a social enterprise: The complex balancing act to deliver a multi-faceted but coherent social mission”. Journal of Cleaner Production, 174, 1314-1324. https://doi.org/https://doi.org/10.1016/j.jclepro.2017.11.076
Signal. (2023). Retrieved 26/09/2023 from https://www.signalarabia.com/en/social-mission.html
Sözbilir, H. (2013). “İşletmelerde Sosyal Muhasebe Kuramı ve Türkiyede Bir Anket Çalışması”. Anadolu University, Doktora tezi.
Spector, M., & Kitsuse, J. I. (2017). Constructing social problems. Routledge.
Stryjan, Y. (2004). “Work integration social enterprises in Sweden”.
Tekin, M. (2022). “Adil ve Sorumlu Lojistik, Lojistiğin Geleceği-1”, Ed. Fahriye MERDİVENCİ, İksad Yayınevi, 71-92., https://iksadyayinevi.com/home/lojistigin-gelecegi-1/
Tutcu, B. (2023). “İşletmeler İçin Sürdürülebilirlik Muhasebesi. Sosyal, İnsan ve İdari Bilimlerde Yenilikçi Çalışmalar”, 205-219.
Tüm, K. (2014). “Kurumsal Sürdürülebilirlik ve Muhasebeye Yansımaları: Sürdürülebilirlik Muhasebesi”. Akademik Yaklaşımlar Dergisi, 5 (1), 58-81.
Woodside, S. J. (2018). “Dominant logics”. Social Enterprise Journal, 14(1), 39-59. https://doi.org/10.1108/SEJ-01-2016-0001
Żur, A. (2015). “Social problems as sources of opportunity–antecedents of social entrepreneurship opportunities”. Entrepreneurial Business and Economics Review, 3(4), 73-87.
Referanslar
Ackers, B. & Eccles, N.S. (2015). “Mandatory corporate social responsibility assurance practices: The case of King III in South Africa”, Accounting, Auditing and Accountability Journal, Emerald Group Publishing, Vol. 28 No. 4, pp. 515-550.
Adams, C.A. & Abhayawansa, S. (2021). “Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting”. Critical Perspectives on Accounting, Vol. 148, pp. 148-162.
Aksay, B. (2021). Kadın Girişimciliği. Vadi Matbaacılık. https://doi.org/10.37609/akya.186
Aksay, B., & Güğerçin, S. (2022). “Araştırma Makalesi Sürdürülebilir Girişimcilik: Adana’daki Plastik Geri Dönüşüm İşletmeleri Üzerine Nitel Bir Araştırma”. Üçüncü Sektör Sosyal Ekonomi Dergisi, 5(2), 1473-1493.
Bartkus, B. R., & Glassman, M. (2008, 2008/12/01). “Do Firms Practice What They Preach? The Relationship Between Mission Statements and Stakeholder”. Management. Journal of business ethics, 83(2), 207-216. https://doi.org/10.1007/s10551-007-9612-0
Batra, S., Orban, J., Guterbock, T. M., Butler, L. A., & Mullan, F. (2020). “Social Mission Metrics: Developing a Survey to Guide Health Professions Schools”. Acad Med, 95(12), 1811-1816. https://doi.org/10.1097/acm.0000000000003324
Bénabou, R., & Tirole, J. (2010). “Individual and Corporate Social Responsibility. Economica”, 77(305), 1-19. https://doi.org/https://doi.org/10.1111/j.1468-0335.2009.00843.x
Blumer, H. (2014). “Social Problems as Collective Behavior. Social Problems”. 18(3), 298-306. https://doi.org/10.2307/799797
Bruder, I. (2021, 2021/12/01). “A Social Mission is Not Enough: Reflecting the Normative Foundations of Social Entrepreneurship”. Journal of business ethics, 174(3), 487-505. https://doi.org/10.1007/s10551-020-04602-5
Cady, S. H., Wheeler, J. V., DeWolf, J., & Brodke, M. (2011). “Mission, vision, and values: what do they say?” Organization Development Journal, 29(1), 63.
Certo, S. T., & Miller, T. (2008). “Social entrepreneurship: Key issues and concepts”. Business horizons, 51(4), 267-271.
Chell, E. (2007). “Social Enterprise and Entrepreneurship:Towards a Convergent Theory of the Entrepreneurial Process”. International small business journal, 25(1), 5-26. https://doi.org/10.1177/0266242607071779
Chen, C. X., Pesch, H. L., & Wang, L. W. (2020). “Selection Benefits of Below-Market Pay in Social-Mission Organizations: Effects on Individual Performance and Team Cooperation”. The Accounting Review, 95(1), 57-77. https://doi.org/10.2308/accr-52416
Club, C. F. (2023). Social mission statement. Retrieved 25/09/2023 from https://www.celticfc.com/club/social-mission-statement/
Dahlsrud, A. (2008). “How corporate social responsibility is defined: an analysis of 37 definitions”, Corporate Social Responsibility and Environmental Management, John Wiley & Sons, Vol. 15 No. 1, pp. 1-13.
Doğan Şirketler Grubu. (2012). Kurumsal yönetim ilkeleri uyum raporu. https://www.doganholding.com.tr/media/1109/kurumsal_yonetim_2011.pdf
Drucker, P. F. (1984). “Converting social problems into business opportunities: The new meaning of corporate social responsibility”. California Management Review (pre-1986), 26(000002), 53.
Elango, B., Chen, S., & Jones, J. (2019). “Sticking to the social mission: Microinsurance in bottom of the pyramid markets”. Journal of General Management, 44(4), 209-219. https://doi.org/10.1177/0306307018822592
Ertuna, Ö. (2012). “Muhasebe İçin Yeni Ufuklar: Sosyal Muhasebe”. Muhasebe ve Finans Tarihi Araştırmaları Dergisi (3), 5-18.
Fuller, R. C., & Myers, R. R. (1941). “Some Aspects of a Theory of Social Problems. American Sociological”. Review, 6(1), 24-32. https://doi.org/10.2307/2086338
Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). “Struggling with the praxis of social accounting”. Accounting, Auditing & Accountability Journal, 10(3), 325-364. https://doi.org/10.1108/09513579710178106
Guthrie, J., Parker, L.D., Dumay, J. & Milne, M.J. (2019), “What counts for quality in interdisciplinary accounting research in the next decade: a critical review and reflection”, Accounting, Auditing and Accountability Journal, Emerald Group Publishing, Vol. 32 No. 1, pp. 2-25.
Güneş, M., & Yalçın, N. (2022). “Finansal olmayan raporlamanın AB direktifi kapsamında incelenmesi: BİST kurumsal yönetim endeksi işletmeleri üzerine bir araştırma”. Mali Cozum Dergisi/Financial Analysis, 32(170), 111-148.
Hervieux, C., & Voltan, A. (2018). “Framing Social Problems in Social Entrepreneurship. Journal of business ethics”, 151(2), 279-293. https://doi.org/10.1007/s10551-016-3252-1
Hilgartner, S., & Bosk, C. L. (1988). “The Rise and Fall of Social Problems: A Public Arenas Model”. American Journal of Sociology, 94(1), 53-78. http://www.jstor.org/stable/2781022
Incorporating a Social Mission Into Your Company. (2019). https://online.wharton.upenn.edu/uncategorized/incorporating-a-social-mission-into-your-company/
Jackson, G., Bartosch, J., Avetisyan, E., Kinderman, D. & Knudsen, J.S. (2020), “Mandatory nonfinancial disclosure and its influence on CSR: an international comparison”. Journal of Business Ethics, Springer The Netherlands, Vol. 162 No. 2, pp. 323-342.
Knopf, J. W. (2006). “Doing a literature Review”. PS: Political Science & Politics, 39(1), 127-132.
KPMG (2022). Comparing sustainability reporting proposals.
Lin, Y.-H., Lin, F.-J., & Wang, K.-H. (2021, 2021/08/01/). “The effect of social mission on service quality and brand image”. Journal of Business Research, 132, 744-752. https://doi.org/https://doi.org/10.1016/j.jbusres.2020.10.054
Mäkelä, H. (2021, 2021/09/02). “Roles of Accounting for the Contested Terrain of Social Enterprises”. Social and Environmental Accountability Journal, 41(3), 150-171. https://doi.org/10.1080/0969160X.2021.1872397
Manetti, G. (2014, 2014/04/01). “The Role of Blended Value Accounting in the Evaluation of Socio-Economic Impact of Social Enterprises. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25(2), 443-464. https://doi.org/10.1007/s11266-012-9346-1
Mas-Machuca, M., Akhmedova, A., & Marimon, F. (2023). “The social mission works: internalizing the mission to achieve organizational performance in social enterprises”. Review of Managerial Science. https://doi.org/10.1007/s11846-023-00627-y
McDonald, R. E., Weerawardena, J., Madhavaram, S., & Sullivan Mort, G. (2015). “From “virtuous” to “pragmatic” pursuit of social mission”. Management Research Review, 38(9), 970-991. https://doi.org/10.1108/MRR-11-2013-0262
Muñoz, P., & Kimmitt, J. (2019, 2019/08/01/). “Social mission as competitive advantage: A configurational analysis of the strategic conditions of social entrepreneurship”. Journal of Business Research, 101, 854-861. https://doi.org/https://doi.org/10.1016/j.jbusres.2018.11.044
Murphy, L., & Hogan, R. (2016). “Financial Reporting of Nonfinancial Information: The Role of the Auditor”. Journal of Corporate Accounting & Finance, 28(1), 42-49. https://doi.org/https://doi.org/10.1002/jcaf.22218
Pawlicki, A. (2014). “A global framework for measuring and reporting on intellectual assets and capital. KPIs, non-financial information and corporate value creation”. Proceedings of the WICI Italy—NIBR International Seminar, Milan,
Pizzi, S., Principale, S., Fasiello, R., & Imperiale, F. (2023). “The institutionalisation of social and environmental accounting practices in Europe”. Journal of Applied Accounting Research, (ahead-of-print).
Quarter, J., & Richmond, B. J. (2001). “Accounting for Social Value in Nonprofits and For-Profits”. Nonprofit Management and Leadership, 12(1), 75-85. https://doi.org/https://doi.org/10.1002/nml.12106
Ramus, T., & Vaccaro, A. (2017, 2017/06/01). “Stakeholders Matter: How Social Enterprises Address Mission Drift”. Journal of business ethics, 143(2), 307-322. https://doi.org/10.1007/s10551-014-2353-y
Siegner, M., Pinkse, J., & Panwar, R. (2018, 2018/02/10/). “Managing tensions in a social enterprise: The complex balancing act to deliver a multi-faceted but coherent social mission”. Journal of Cleaner Production, 174, 1314-1324. https://doi.org/https://doi.org/10.1016/j.jclepro.2017.11.076
Signal. (2023). Retrieved 26/09/2023 from https://www.signalarabia.com/en/social-mission.html
Sözbilir, H. (2013). “İşletmelerde Sosyal Muhasebe Kuramı ve Türkiyede Bir Anket Çalışması”. Anadolu University, Doktora tezi.
Spector, M., & Kitsuse, J. I. (2017). Constructing social problems. Routledge.
Stryjan, Y. (2004). “Work integration social enterprises in Sweden”.
Tekin, M. (2022). “Adil ve Sorumlu Lojistik, Lojistiğin Geleceği-1”, Ed. Fahriye MERDİVENCİ, İksad Yayınevi, 71-92., https://iksadyayinevi.com/home/lojistigin-gelecegi-1/
Tutcu, B. (2023). “İşletmeler İçin Sürdürülebilirlik Muhasebesi. Sosyal, İnsan ve İdari Bilimlerde Yenilikçi Çalışmalar”, 205-219.
Tüm, K. (2014). “Kurumsal Sürdürülebilirlik ve Muhasebeye Yansımaları: Sürdürülebilirlik Muhasebesi”. Akademik Yaklaşımlar Dergisi, 5 (1), 58-81.
Woodside, S. J. (2018). “Dominant logics”. Social Enterprise Journal, 14(1), 39-59. https://doi.org/10.1108/SEJ-01-2016-0001
Żur, A. (2015). “Social problems as sources of opportunity–antecedents of social entrepreneurship opportunities”. Entrepreneurial Business and Economics Review, 3(4), 73-87.
