Social impact measurement in social enterprises: An interdependence perspective Linh Nguyen * Vietnam National University, Hanoi – University of Economic and Business Betina Szkudlarek The University of Sydney Business School Richard G. Seymour The University of Sydney Business School Abstract In response to recent calls for a better understanding of the connection between social enterprises and their environ- ments, we focus on the influence of funding relationships on social impact measurement in social enterprises in Vietnam. We utilize resource dependence theory and take a multiple case study approach to explore the issue. The findings suggest that in order to understand and explain the social impact measurement behaviours of social enter- prises and funding organizations, it is critical to understand the interdependence of the parties rather than focus on the technical issue of measurement alone. The paper contributes to the relatively scant but burgeoning theoretical founda- tions of the social impact measurement and social entrepre- neurship domains. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd. Keywords: social impact measurement, social entrepre- neurship, interdependence, resource dependence theory, Vietnam Résumé En réponse aux récents appels pour une meilleure compré- hension du lien entre les entreprises sociales et leurs environnements, cet article s’intéresse surtout à l’influence que les relations de financement ont sur le mesure de l’impact social au sein des entreprises basées au Vietnam. Il s’appuie sur la théorie de la dépendance des ressources et sur l’étude de cas multiples. Les résultats révèlent que pour pouvoir comprendre et expliquer les comportements liés à la mesure de l’impact social des entreprises sociales et des organismes de financement, il est crucial de prendre en compte l’interdépendance des parties au lieu de se focaliser uniquement sur l’aspect technique de la mesure. L’article contribue aux fondements théoriques relativement jeunes, mais prometteurs, de la mesure de l’impact social et aux domaines de l’entrepreneuriat social. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd. Mots-clés : mesure de l’impact social, entrepreneuriat social, interdépendance, théorie de la dépendance des ressources, Vietnam Social entrepreneurship is considered “a catalyst for social transformation” that can resolve the complex economic, social, and environmental problems of today’s world (Alvord, Brown, & Letts, 2004, p. 262). Social enterprises (SEs) are considered hybrid organizations (Battilana & Lee, 2014) that prioritize the creation and distribution of social, cultural, and/or natural value (Seymour, 2012) by using business as vehicles to sustain their value generation (Mair & Martí, 2006). With a significant contribution to both economic growth and societal wellbeing, SEs have grown dramatically across the globe in dimension, profile, and dynamism. As the majority of SEs work in resource constrained environ- ments (Di Domenico, Haugh, & Tracey, 2010), they are typically seeking to improve accountability and performance to access important resources to sustain their activities. SE performance and impact measurement seeks to under- stand and assess financial and social returns from operations. Although economic indicators are crucial for evaluating the sustainable growth of an SE, nonpecuniary impact metrics are arguably more important to ensure the organization meets its mission. Unfortunately, these nonfinancial measures can be difficult to articulate given multiple stakeholders and We would like to thank the editor and guest editor, three anonymous re- viewers of CJAS for their review and feedback on an earlier version of this manuscript. We would also thank the Vietnamese social entrepreneurs and other informants for their time, great support and participation in this study. *Please address correspondence to: Linh Nguyen, The University of Sydney Business School, Economics & Business Building H69, NSW, Darlington, New South Wales, 2006, Australia. Email: linh.nguyen@sydney.edu.au Canadian Journal of Administrative Sciences Revue canadienne des sciences de l’administration 32: 224–237 (2015) Published online in Wiley Online Library (wileyonlinelibrary.com) DOI: 10.1002/CJAS.1359 Can J Adm Sci 32(4), 224–237(2015) Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd. 224