본문 바로가기
  • Home

사회적 기업이 창출하는 가치의 SROI 기법에 의한 측정:경남 지역의 ‘A 간병 기업’ 사례를 중심으로

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2012, 23(2), pp.249-278
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

김혜란 1

1부산대학교

Accredited

ABSTRACT

Searching for ‘sustainable’ growth, many modern governments turned concerns from the traditional nonprofit organization to SE(social enterprise). SE has been regarded as new attractive alternative for the job creation and social services provision under the economic depression, and, also became one of main programs in social policies of Korea. Despite the increasing resource inputs, there have been limited efforts to quantify and monetize the social values created by SE, which raises controversies on result of gov’t policy. The measurement of values by SE can’t be done appropriately by traditional CBA covering economic analysis. Rather, it requires financial analysis like SROI(social return on investment). SROI covers the whole values going to all interested parties. Using the method of SROI, values created by one case SE were measured. It creates not only tangible but intangible values. So CVM(contingent valuation method) was employed to grasp the intangible. Values measured were classified according to two dimension(owners, visibility): entrepreneur value - social value, and tangible value - intangible value. Almost all the previous measurements omitted the intangible values created by SE, which fails to measure true values creation by SE. The SROI value (2.81~7.22 for tangible values, 4.22~10.85 for intangible values) proves the SE in study is very efficiently working. Sensitivity test shows the result is stable. It turned out that SE created social values far more than entrepreneur values, and intangible values were almost half of the tangible values. It suggests if the gov’t evaluate the effectiveness or efficiency of SE on the basis of B/S(Balance Sheet) and P/L(Profit Loss) documents as up to now has done, it never is valid. The final performance result of SE should be evaluated by SROI context. It’s highly recommended gov’t should change the evaluation criteria for SE. For the expansion of SROI in SE policy evaluation, formation of policy community is necessary.

Citation status

* References for papers published after 2022 are currently being built.