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Purpose This study identifies common and unique factors shaping social impact measurement (SIM) practices among founders and managers of social enterprises (SEs) across different cultural contexts. Design/methodology/approach The research used the Q method to capture SIM practices among SEs in Hungary and Vietnam. Participants sorted 45 statements derived from the literature, and by-person factor analysis was used to detect distinct configurations of practice. Findings Four distinct factors emerged in the Hungarian SEs sample, three in the Vietnamese SEs sample and four in the combined dataset, revealing both consensus and disagreement. While most SEs valued stakeholder engagement and rejected standardized, one-size-fits-all approaches, they differed in how they addressed the sector's perceived inefficiency, resource constraints, long-term versus short-term impact and external pressure. Practical implications The results provide direction for SE practitioners, funders and policymakers to co-design and enhance context-sensitive and participatory impact measurement frameworks that support the social mission of SEs. Originality/value The study contributes to the expanding literature on SIM in hybrid organizations by employing the Q method in a cross-national SE context, complementing practice-oriented studies by providing a deeper understanding of the factors that drive variation in SIM practices. Future studies can build on this article by applying the Q methodology to other regional SE ecosystems, comparing viewpoints in extensive international contexts and investigating how attitudes change over time in response to shifting funding, policy or societal conditions.
Ngo et al. (Thu,) studied this question.