ACRN Journal of Entrepreneurship Perspectives Vol. 1, Issue 1, p. 111 – 136, Feb. 2012 ISSN 2224-9729 111 Professionalization strategies of social work in social enterprises based on socio-economic ratios Wolfgang Laskowski 1 , Rainer Loidl 2 1 University of Applied Sciences FH JOANNEUM, Graz, Austria. 2 Professor for Social Research, Department of Social Work and Management, University of Applied Sciences FH JOANNEUM, Graz, Austria. Abstract. The mission of a social enterprise is to improve the living conditions of individuals and to contribute to social-economic welfare, which are traditionally the agenda of social work. From a sociological theory of profession view and supported by experiences in six case studies on SROI (Social Return on Investment) in social enterprises in Austria we discuss the implementation of socioeconomic performance measurement models as identity-formation and profession development of Social Work. SROI programmatics and semantics are understood as a professionalization strategy for the acquisition of societal acknowledgment. If organizations fail in presenting performances and effectiveness, their legitimacy is put into question and consequently the acknowledgment is discredited. In pursuing both economic and social “double- bottom-lines” social enterprises are challenged to create complex value and performance measurement models and tools and to “signal” performance, efficiency and effectiveness. The model SROI takes into account financial and social value-added-processes and supplies a monetary evaluation of both. Recognized language-codes serve to represent social work activities as means of the argumentative logic of efficiency and effectiveness. Through reliability and efficiency representation social work attempts to demonstrate professionalism. Keywords. social entrepreneurship, social enterprise, social work, social management, SROI, performance measurement, cost benefit analysis, profession, profession theory, professionalism. The need of value and accountability of social services – current developments All human service organizations, but especially the social service sector, are heavily challenged by socio-demographic and societal changes. The enduring working premises of the welfare state are becoming increasingly obsolete and organizations in the field have to legitimize the receipt of public funding. Social purpose enterprises strive for performance, effectiveness and efficiency. We find internal and external, organizational, professional, social-demographic, economical, social, political and legal drivers named causing these