Exploring the conceptual foundations of social impact measurement in social enterprises: a systematic review of the literature

Purpose The purpose of this study is to examine the conceptual landscape of social impact measurement in social entrepreneurship research. Specifically, it aims to identify and clarify the major unresolved debates and ambiguities that hinder the development of standardized and effective measurement practices. Design/methodology/approach The authors conducted a systematic literature review of peer-reviewed, English-language journal articles published between 2004 and 2024, focusing on method-building contributions to social impact measurement. Guided by the PRISMA framework and drawing on four major databases, the review resulted in a final sample of 27 articles. Findings This study yields three key theoretical contributions. First, it reconceptualizes social impact measurement as being rooted in deeper assumptions about normativity, causality, locus and temporality rather than as a purely technical exercise. Second, it shows that managerial, accountability and learning logics are not neutral measurement options but different expressions of these underlying conceptualizations of impact. Third, bricolage enables social enterprises to navigate and reconcile competing logics through hybrid measurement systems. Originality/value This study shifts the focus from the practical classification of social impact measurement methods to the underlying conceptual debates that animate the method-building literature. Rather than treating measurement tensions as mere technical problems, it reveals how they stem from unresolved questions about what social impact is and how it should be assessed.