scholarly journals Social Enterprise and Taxation Policy: A Systematic Literature Review

BESTUUR ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 135
Author(s):  
Mohd Rizal Palil ◽  
Ida Suriya Ismail ◽  
Nor Hazila Mohd Zain ◽  
Allif Anwar Abu Bakar
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Social Enterprise ◽  
Tax Incentives ◽  
Social Enterprises ◽  
Legal Research ◽  
Taxation Policy ◽  
Library Research ◽  
Tax Relief

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Malaysia is likely to introduce new laws on social enterprises of taxation. However, the important questions are whether the said laws are adequate. This study explores previous research on social enterprises and taxation to gain a further understanding through a systematic literature review on social enterprises and taxation from the Malaysian perspective. This is normative legal research. The data was gathered through library research which consisted of numerous publications. This study concludes that tax and social enterprises, perhaps due to the different economic structures in each country, result in taxation being slightly discussed by previous scholars. Nevertheless, we clearly define social enterprises from different perspectives, including the characteristics present in social enterprises. Moreover, the perspective regarding tax relief for social enterprises in Malaysia has been highlighted. Although Malaysia has introduced a new policy to support its social enterprises with Social Enterprise Accreditation, a more significant regulatory or tax incentives approach is needed to support social enterprises in Malaysia.</p></td></tr></tbody></table></div>

scholarly journals Social entrepreneurial intention: A systematic literature review and outlook

2021 ◽  
Vol 11 (1) ◽  
pp. 29-45
Author(s):  
Bui Ngoc Tuan Anh ◽  
Pham Xuan Lan ◽  
Van Thi Hong Loan
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Social Entrepreneurship ◽  
Current Knowledge ◽  
Entrepreneurial Intention ◽  
Social Enterprises ◽  
Research Gaps ◽  
Scopus Database

Since 2017, social entrepreneurial intention is a rapidly growing field of research. The research to explain the formation of intent to establish social enterprises be approached from many aspects, as well as based on different theoretical backgrounds. However, a large part of this study lacked systematization and classifications, and there seems to be a tendency to start anew with every study. Therefore, there should be an overview of current knowledge in this field. In this sense, this article does a literature review of social entrepreneurial intention. A total of 51/138 articles related to social entrepreneurship intentions searched from the Scopus database, published between 2006 and 2020, were analyzed. The purpose and contribution of this paper are to provide a clearer picture of the research approaches in social startup intent research. Several research gaps are identified in each of these approaches, with implications for researchers interested in filling these theoretical gaps.

Challenges and Opportunities of Micro or Small Social Enterprises in Rwanda

2019 ◽  
pp. 254-270
Author(s):  
Eugene Remy Rwamigabo
Keyword(s):  
Literature Review ◽  
Social Enterprise ◽  
Contextual Factors ◽  
Social Enterprises ◽  
Small Enterprises ◽  
Anglo Saxon ◽  
Social Organizations ◽  
Current Trends ◽  
Challenges And Opportunities

The purpose of this chapter is to provide insights on micro or small social enterprises in Rwanda with a focus on their opportunities and challenges. The author carried out a literature review and interviews. The chapter explores the emergence and evolution of economically oriented social organizations in Rwanda. The context of emergence of social enterprise in Rwanda was shaped, among other factors, by Anglo-Saxon influence. The chapter underlines other contextual factors underlying the current emergence of micro or small social enterprises notably the aftermath of the 1994 genocide against Tutsi, and the current entrepreneurships trends. Finally, the chapter examines opportunities shaping micro or small enterprises and investigates challenges facing micro or small social enterprises in Rwanda. The chapter explores and provides insights into the specificities and the current trends of micro or small social enterprise in Rwanda with a view to fostering further analysis for several research avenues.

scholarly journals Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

2019 ◽  
Vol 11 (8) ◽  
pp. 2327 ◽  
Author(s):  
Janni Grouleff Nielsen ◽  
Rainer Lueg ◽  
Dennis van Liempd
Keyword(s):  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Stakeholder Involvement ◽  
Social Enterprises ◽  
Social Mission ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Social Logic

This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs.

ICT-enabled innovation, enterprise value creation and the rise of electronic social enterprise

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Asad Javed ◽  
Muhammad Yasir ◽  
Muhammad Ali ◽  
Abdul Majid
Keyword(s):  
Literature Review ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Value Creation ◽  
Social Entrepreneurship ◽  
Social Enterprise ◽  
Social Enterprises ◽  
Social Value ◽  
Content Type ◽  
Information And Communication

PurposeThe purpose of this paper is to develop a model of “electronic social entrepreneurship” by integrating social entrepreneurship and information and communication technology to enhance social enterprise effectiveness. Social enterprise has recently emerged as a contemporary form of enterprise to achieve sustainable social order. Thus, besides building economic value, a primary goal of these enterprises is to create superior social value. Although, a considerable number of studies exist on social enterprise, the literature is still lacking in the discussion on electronic social entrepreneurship.Design/methodology/approachThis study adopted inductive qualitative approach in which in-depth, semistructured interviews were conducted from 32 owners/managers/CEOs of registered social enterprises.FindingsThe analysis of interviews by qualified researchers resulted in the identification of four key themes. These themes included information and communication technology, information and communication technology–based innovation, environmental complexity and social value creation. Frequencies of all the identified themes were calculated, and based on these themes, literature review was conducted to find out the relationships between these themes and to introduce a model of electronic social entrepreneurship.Practical implicationsThe model developed could be used by social enterprises for achieving higher social and economic returns.Originality/valueBased on interviews and literature review, a unique model for electronic social entrepreneurship is developed.

scholarly journals Rural social enterprises in Europe: A systematic literature review

2020 ◽  
Vol 35 (2) ◽  
pp. 121-142 ◽  
Author(s):  
Mara Willemijn van Twuijver ◽  
Lucas Olmedo ◽  
Mary O’Shaughnessy ◽  
Thia Hennessy
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Rural Areas ◽  
Social Enterprises ◽  
External Support ◽  
Academic Field ◽  
Local Contexts ◽  
Local Involvement ◽  
Rural Places ◽  
Insight Into

There is a growing perception that social enterprises represent a significant solution to the range of contemporary challenges facing rural areas across Europe. However, while much of the existing studies of European rural social enterprises provide a rich insight into specific case studies, as of yet, there is no comprehensive review of the breadth of research currently published on rural social enterprises in Europe. We respond to this gap by providing a systematic literature review incorporating 66 studies of rural social enterprise in Europe. We highlight the range of research in this field and demonstrate how the organisations act as key actors in fulfilling needs of rural areas that are not met otherwise. This systematic literature review confirms that rural social enterprises are characterised by strong local involvement with an ability to combine different goals and resources. Based on this review, we suggest that the rural and local contexts, often combined with tailored external support, are important factors in enabling rural social enterprises. This review also indicates that the academic field is relatively young and rapidly growing, leaving room for new lines of potential research to improve our understanding of these enterprises and their contribution to the development of rural places.

scholarly journals Social Media Objectives and Challenges for Law Libraries: a Systematic Literature Review

2016 ◽  
Vol 16 (4) ◽  
pp. 257-264 ◽  
Author(s):  
Channarong Intahchomphoo ◽  
Margo Jeske ◽  
Emily Landriault
Keyword(s):  
Social Media ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Online Privacy ◽  
Legal Research ◽  
Media Usage ◽  
Reference Services ◽  
The Social ◽  
Marketing Resources

AbstractThe purpose of this paper is to examine the scholarly peer-reviewed publications relating to social media objectives and challenges of law libraries. The methodology is that of a systematic literature review. The studies included in this literature review shows that the social media objectives of law libraries are: promoting and marketing resources and services, supporting legal research teaching and tutorials and providing reference services. Secondly, law libraries face some challenges with their social media usage regarding the quality and scope of content, technological difficulties and online privacy.

scholarly journals AWARENESS OF SOCIAL BUSINESS BY USING SOCIAL MEDIA NETWORK IN MALAYSIA

2019 ◽  
Vol 18 (1) ◽  
pp. 139
Author(s):  
Siti Hafizah Daud ◽  
Khatijah Othman
Keyword(s):  
Social Media ◽  
Social Enterprise ◽  
Social Enterprises ◽  
Social Business ◽  
Social Entrepreneurs ◽  
Operating Model ◽  
The Third ◽  
Library Research ◽  
The Social ◽  
Social Media Network

The social enterprise movement in Malaysia is gathering its momentum. An increasing number of social entrepreneurs are taking an interest in this field of activity. Indirectly, this scenario increases the awareness of its significance and, in a range of viewpoints, promotes the social business experience in Malaysia. This article is an explanatory study which indicates the awareness of social business in Malaysia. The literature review was conducted from library research and website sources. It is divided into three sections: (i) definitions of social business, (ii) operating models for social enterprise in Malaysia, and (iii) definitions of social media and its development, and the awareness of young people on social business in relationship with social media in general. The first section begins with various definitions and interpretations of the term ‘social enterprise’, while the second part provides an operating model for social enterprises that are active in Malaysia as well as in relation to the market and potential beneficiaries. The third part is a discussion on social media by looking at definitions and the development of social business in Malaysia in general. With this explanation, it is hoped that the awareness of using social media in social business can be highlighted in better perspectives. Keywords: Social Business, Social Media, Entrepreneur, Operating Models, Social Enterprise

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