Middlesex University London, United Kingdom

Purpose, numbers, and trust: Impact measurement challenges in an Australian Social Enterprise

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ABSTRACT

This paper examines complexities of impact measurement within Australian Social Enterprises (SEs), through the lens of Health100 (pseudonym) an organisation working within the disability sector. It emphasises the metrics used to define impact extend beyond traditional profitability assessments and reflect the interpretations of various organisational actors. Utilising Actor Network Theory (ANT), the research identifies multiple rationales for measuring impact, highlighting themes such as diverse purposes of impact measurement, differing stakeholder perspectives, and the challenges SEs face in balancing financial and social objectives. The findings reveal tensions between accountability and operational roles, as well as the evolving regulatory landscape. The paper calls for further research in aligning impact metrics with organisational purposes and understanding the dynamics of trust and power in shaping impact measurement practices, particularly in the SE context.

BIOGRAPHY

Joanna Paulynn Masangkay has been working in the field of accounting higher education across Australia and the United Kingdom. She has imparted knowledge at both undergraduate and postgraduate levels- including institutions such as the Australian National University (Canberra), University of New South Wales (Sydney), ESCP Europe (London), and Middlesex University (London). Joanna’s research endeavours are driven by creating impact, with particular interest in social enterprises, and she is a fervent advocate for amplifying the voices of minority groups through her work as a research fellow in the Centre for the Understanding of Sustainable Prosperity (CUSP). Her professional experience extends to her role as a lead in social value consultancy based in UK; she has also overseen some Australian-based projects, including co-leadership researcher role in an Indigenous business development initiative in Australia. Outside of academia, Joanna also takes great pride in her role as CEO of a third-division football club in Ghana.