Purpose This study aims to investigate how inner values, community relationships and place-based practices contribute to the long-term viability and environmental connectedness of community-based enterprises (CBEs), focusing on a rural handicraft cooperative in India. It explores how value-driven leadership and rootedness in local contexts can offer pathways to sustainable and inclusive development. Design/methodology/approach Using a qualitative case study approach, the research examines Earthcraft Cooperative, a community enterprise built by and with rural artisans. Guided by an ecofeminist lens, the study investigates how ethics of care, non-extractive relationships with nature and shared purpose shape organizational practices. Findings Findings show that the enterprise thrives not only through economic activity, but by cultivating a deeper sense of collective purpose and well-being. The care-centered intent of the leadership, often informed by relational and reflective values, plays a key role in sustaining the enterprise. The study highlights how embodied craftsmanship and rooted community participation serve as counterpoints to technology-dominated, growth-centric models of work. Practical implications The study provides insights for policymakers, social entrepreneurs and development actors seeking to support inclusive, values-led rural enterprises that align economic goals with ecological and human flourishing. Originality/value This research offers a nuanced understanding of CBEs by foregrounding the ethical, relational and quietly spiritual dimensions of enterprise. It adds to emerging scholarship on alternative economies by showing how inner values and community-rooted care can drive sustainable transformation.

Purpose:The purpose of this study is to investigate the following: the relationship between social capital (SC), entrepreneurial orientation (EO) and sustainable rural tourism entrepreneurship (SRTE); and, the role played by EO in enhancing SC on SRTE.Design/methodology/approach:A quantitative research with a sample of rural tourism entrepreneur in Yogyakarta province. Data were collected through a self-structured questionnaire developed from literature review (pretested with pilot study). The interview survey was conducted with 380 sample of rural tourism entrepreneur from 38 tourism sites. Calculation of the partial least square model was performed for data.Findings:The results establish that SC and EO have a direct impact on SRTE, while SC also affects EO. The research also reveals that EO completely mediates the relationship between SC and SRTE, which is conducive to boosting its total impact. This means that, creativity, proactivity and risk taking are also crucial in turning social relations into outcomes with impact and yet.Research limitations/implications:The limitation of this study is that it only focuses on one region (Yogyakarta), so the findings are not generalizable. This paper focuses solely on social ties, network type and the relationship quality of SC to examine the utility of SC for rural tourism enterprises. On the basis of this paper, future work might attempt to investigate bridging and bonding type of SC to examine its influence upon sustainable performance among rural tourism organizations.Practical implications:For rural tourism entrepreneurs and policy-makers, this study has practical implications on highlighting the role of SC in improving sustainability outcomes by leveraging strong EO. The research underscores the need for developing innovation, proactiveness, and a willingness to take risks in order to convert social networks into strategic assets. These results provide practical implications for the design of capacity-building programs and sustainability-oriented policies specific to rural tourism development in Indonesia and similar settings.Social Implications:This study highlights the importance of policies and programs involving building SC and cultivating entrepreneurial attitudes in a rural context. Such works will also have some synergy effect on SRTE.Originality/value:This research will satisfy the void of scarcity in SRTE literature with Pentaple Bottom Line (PBL) definition according to the rural touristic sector.

ABSTRACT This systematic literature review synthesizes 114 empirical studies on social entrepreneurial intentions (SEI) published between 2010 and 2024. Using the theory–context–characteristics–methodology (TCCM) framework, the review maps the key antecedents of SEI into five domains: individual, social, motivational, ethical, and institutional factors, building upon the foundation laid by classical intention theories such as the theory of planned behavior and the Mair and Noboa model. The analysis revealed that empathy consistently predicted SEI, with self‐efficacy acting as a key mediator. This review also highlights contextual variations, noting that developed economies prioritize personal traits, whereas developing economies emphasize institutional support. The study contributes to theoretical advancement by incorporating emotional, ethical, and institutional dimensions beyond traditional theories and by proposing a new conceptual model. The practical implications include designing experiential learning, mentorship programs, ethics education, and supportive policy ecosystems to foster effective social entrepreneurship. This review identifies research gaps, such as the need for longitudinal studies, culturally nuanced frameworks, standardized measures, exploration of gender, and use of emerging theories.

This paper explores how literary cafés function as hubs of cultural entrepreneurship, social cohesion, and mental well-being, and how visitors perceive their role in the urban cultural ecosystem. The survey examines the topic in three dimensions: (a) experience and motivation of visit, (b) perceptions of cultural entrepreneurship, and (c) perceived effects on mental well-being and social cohesion. The findings indicate that literary cafés are primarily perceived as cultural centres, with respondents positively evaluating the overall atmosphere, programming of cultural events, and quality of service. Most participants recognise their contribution to the promotion of literature and culture and, to a lesser extent, their entrepreneurial character, while highlighting the importance of digital presence for visibility and audience engagement. Visitors report that participation in literary café activities supports their mental well-being and strengthens social cohesion through active involvement and community-building.

Purpose This paper enhances the use of digital educational escape rooms (DEER) in social entrepreneurship (SE) education by identifying key design elements that effectively impart essential skills. It offers educators a comprehensive framework for designing and implementing DEER to improve educational practices in this field. Design/methodology/approach This literature review, conducted following PRISMA guidelines, analyzed 38 papers on DEER. The methodology ensured an examination of theoretical underpinnings, design elements and learning objectives through structured identification, screening, eligibility assessment and inclusion processes. The research question formulated was: Which narrative and social context, game mechanics and dynamics and aesthetic and immersion elements are essential for teaching SE skills through DEER? Findings While not all papers addressed both learning and game design theories, many outlined DEER components guiding the creation process. Successful collaboration in online groups emerged as a common theme, and while specific puzzle types were less impactful, the gamified context significantly influenced learning outcomes. Research limitations/implications The targeted analysis of selected papers offers nuanced insights into DEER design elements and suggests future research opportunities to expand understanding across diverse educational contexts. Practical implications As a practical implication, this study considers that by integrating DEER into educational curricula, educators can create engaging and impactful learning environments that prepare students to tackle real-world social challenges. Social implications Integrating DEER into higher education has significant social implications, equipping students with durable skills and fostering community engagement for making a social impact. Originality/value This study fills a gap in the literature regarding DEER applications beyond STEM fields, contributing to the understanding of how DEER can align with SE-specific learning objectives.

The Flexible Capital Company (Flexible Kapitalgesellschaft – FlexCo), which came into effect on 1 January 2024 in Austrian company law, has been introduced as a hybrid company type between the Gesellschaft mit beschränkter Haftung (GmbH) and the Aktiengesellschaft (AG). Created under the 2023 Companies Law Amendment Act (GesRÄG 2023), FlexCo aims to offer a less bureaucratic and more flexible corporate structure for start-ups, social entrepreneurs and SMEs. While retaining the core principles of the GmbH, it integrates innovative elements from the AG, such as capital increases, the ability to repurchase its own shares, and financing tools. Notable features of the FlexCo include low capital requirements (minimum individual contribution of EUR one), share transfers without notary approval, company value shares, and the option for written voting. Tax advantages that encourage employee participation and flexible decision-making processes make FlexCo attractive in the modern business world. However, with only 666 FlexCo companies established compared to 12,194 GmbH companies according to 2024 data, this new structure has not yet gained full acceptance in the market. Since FlexCo balances tradition and innovation through a regulatory dualism approach, holding significant potential in financial reporting, transparency, and corporate accountability. This study, therefore, aims to analyse FlexCo’s legal framework, characteristics, and long-term impacts.

Does social identity constrain rural entrepreneurship? Evidence on the role of financial inclusion

This study investigates the role of ideation programs within a rapid incubation framework in supporting business model development for small to medium enterprises. Conducted at the Durban University of Technology's Centre for Social Entrepreneurship Rapid Incubator, the research employed a quantitative survey of 52 student entrepreneurs. The results indicate that participants view ideation programs as highly influential in refining their business models, particularly in enhancing understanding of customer needs, improving value propositions, and promoting experimentation. The measurement tool used demonstrated high reliability (Cronbach’s alpha = 0.906). Statistical analysis showed that perceived benefits varied significantly based on the entrepreneurs’ age and the duration of their enterprise operations. The study concludes that ideation programs serve as an effective mechanism for fostering effectual decision-making principles, such as affordable loss and flexibility, which are essential for managing uncertainty. It is recommended that incubators design programs tailored to the developmental stage of both the entrepreneurs and their ventures to maximize their effectiveness in strengthening business model viability.

This study aims to analyze the impact of entrepreneurial literacy on Social Entrepreneurship Orientation (SEO) among students at the Faculty of Economics and Business (FEB), Universitas Negeri Makassar. This research adopted a quantitative explanatory approach using a survey method involving 245 students selected through proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to examine the relationship between entrepreneurial literacy and three dimensions of SEO: social innovation, proactiveness, and risk-taking. The results indicate that entrepreneurial literacy has a positive and significant effect on all dimensions of social entrepreneurship orientation. The social innovation dimension recorded the strongest influence, while risk-taking had the lowest. This suggests that while literacy equips students with innovative capabilities, psychological barriers to social risk still require more profound curricular intervention. These findings provide strategic implications for higher education administrators, particularly within teacher education based universities (LPTK), to redesign entrepreneurship curricula that are not only profit-oriented but also emphasize social risk mitigation and hybrid value creation. This study provides new empirical evidence regarding the role of literacy in shaping SEO within the context of education based universities in Eastern Indonesia.

The literature on social entrepreneurship lacks a coherent ethical foundation because it does not define the key terms social and good that underwrite its normative claims. This article reviews and synthesises existing definitions to show how this definitional ambiguity generates ethical and conceptual instability across theory and practice. It advances Stoicism as a conceptual corrective to the field’s definitional and normative ambiguities. In Stoicism, human beings are rational and social by nature; ethical action consists in living according to the virtues—wisdom, justice, courage and moderation—while preserving the communal bonds that sustain human flourishing. On this account, social denotes actions that maintain and strengthen communal harmony, and good denotes conduct aligned with virtue. Applying this Stoic framework reframes the field’s central question from ‘What outcomes or missions make an enterprise social?’ to ‘What makes an enterprise ethical?’ This shift provides a coherent normative grounding for social entrepreneurship, offering clearer ethical guidance for entrepreneurs and scholars and a conceptual platform for future research in social entrepreneurship ethics, theory development and empirical research.

Although entrepreneurship education has been widely implemented in higher education, its effectiveness in developing students’ social entrepreneurship competencies remains limited. This study aims to examine the limitations of conventional entrepreneurship education in fostering students’ social entrepreneurship competencies and to identify areas requiring pedagogical strengthening. Employing a quantitative descriptive survey design, the research involved 120 undergraduate students who had completed entrepreneurship courses, selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using descriptive statistical techniques. The findings indicate that entrepreneurship education is predominantly theory-oriented and classroom-based, with limited opportunities for community engagement and experiential learning. As a result, students’ social entrepreneurship competencies, particularly empathy, community leadership, and the ability to identify social problems were generally at moderate to low levels. The results further demonstrate a strong need to reorient entrepreneurship education toward more experiential, community-linked, and socially engaged learning approaches to better support the development of social entrepreneurship competencies. This study provides empirical evidence highlighting the limitations of conventional entrepreneurship education and contributes to the ongoing discourse on strengthening social entrepreneurship competencies within higher education through curriculum and pedagogical innovation.

Social innovation is increasingly promoted as a response to complex societal challenges, yet its development remains highly uneven across institutional contexts. This article examines how social innovation emerges and evolves within a transition economy characterised by institutional voids, using Lithuania as an in-depth qualitative case study. Drawing on institutional theory and the six-stage social innovation framework, the study analyses the interaction between macro-level formal and informal institutions and micro-level innovation processes within social enterprises. The empirical material is based on 18 semi-structured interviews with key field actors, including social entrepreneurs, policymakers, support organisations and researchers. The findings reveal that regulatory ambiguity, bureaucratic rigidity and weak societal legitimacy constitute persistent institutional voids that constrain social innovation across different stages of its development. At the same time, these voids stimulate adaptive strategies at the micro level, such as reliance on informal networks, international funding and flexible organisational practices. By integrating institutional theory with a process-oriented innovation framework, the article contributes to social innovation research by demonstrating how institutional voids simultaneously constrain and shape innovation trajectories. The study offers policy-relevant insights for strengthening social innovation ecosystems in transition economies, highlighting the need for clearer legal frameworks, enhanced institutional coordination and greater investment in capacity building and societal trust.

Purpose: Shifting reimbursement models, evolving consumer expectations, advances in teleaudiology and cochlear implant care, and the rise of over-the-counter hearing aids are transforming the audiology's traditional role, necessitating new competencies beyond clinical expertise. This article proposes that social entrepreneurship, foresight education, and challenge-based learning provide a robust framework for developing the critical thinking, leadership, and adaptability necessary for future audiologists. Method: We examine how these pedagogical strategies align with workforce demands, propose a curricular model integrating them into audiology education, and present a case study demonstrating the application of these pedagogical strategies at Montclair State University. Conclusions: Embedding foresight education and social entrepreneurship into audiology curricula will prepare students not just as clinicians but also as innovators and leaders in hearing health care. Faculty can implement these strategies through structured curricular reforms, interdisciplinary collaborations, and active student engagement in real-world problem solving.

The dual value creation of social enterprises is the core to solving social problems and achieving their own sustainable development, and how to balance "commercial-social" values through ambidextrous entrepreneurial capabilities under resource constraints has become a current research focus. Based on the logical framework of "resource constraints - ambidextrous entrepreneurial capabilities - dual value creation", this paper systematically reviews relevant literature. Firstly, it defines the core connotations and research contexts of dual value creation, resource constraints, and ambidextrous entrepreneurial capabilities of social enterprises; secondly, it analyzes the interaction mechanism among the three, clarifying the mediating role of ambidextrous entrepreneurial capabilities between resource constraints and dual value creation; finally, it identifies research gaps in existing studies regarding the balance mechanism of dual values, the dynamic evolution of resource constraints, the uniqueness of ambidextrous entrepreneurial capabilities, and research methods and contexts, and prospects future research directions. This review integrates the theoretical achievements of social entrepreneurship and ambidexterity theory, clarifies the current research status and development trends in the field, and provides a systematic reference for subsequent theoretical research and corporate practice.

Enterprises claiming a social mission face increasing scrutiny over whether their innovations drive genuine transformation or rather reinforce existing problematic systems. Building on the distinction between compensatory and transformative social entrepreneurship, this research note proposes prefiguration as an appropriate framework for theorizing the latter. Prefiguration names the pursuit of societal transformation by materializing alternative systems within local initiatives, which then together function as decentralized laboratories developing system-level solutions. This strategy is adopted by many social enterprises today, as illustrated by our case study of Equal Care Co-op, a platform-based care cooperative combining digital, social, and democratic innovations to challenge the exploitative UK care system. We argue that, by integrating prefiguration theory into social entrepreneurship scholarship, researchers can better distinguish genuine transformation from superficial disruption, yielding both more accurate models and greater support for enterprises pursuing emancipatory alternatives to contemporary capitalism's systemic failures.

Abstract To effectively tackle today's pressing societal challenges, social enterprises need to scale up their impact beyond their initial community or region, especially in developing economies where societal challenges are most pronounced. However, the scaling‐up process tends to be hampered by the tensions inherent in combining social and financial goals. Drawing on insights from the (social) entrepreneurship and purpose literature, the present paper posits that entrepreneurial orientation is a mechanism that is critical to bridging the gap between social goal orientation and scaling‐up. Based on data from 162 social enterprises operating in India's Base of the Pyramid (BoP) segment, we show that a strong goal orientation toward a particular social purpose is not sufficient to achieve scaling‐up. Our results show rather that by translating social aspirations into entrepreneurial actions in order to expand their social impact, entrepreneurial orientation mediates the relationship between social goal orientation and scaling‐up particularly within the BoP market. Our study findings contribute to the growing discourse on purpose‐driven strategies aimed at maximizing value creation beyond profit and the tensions inherent in dual‐purpose organizations.

Pesantren not only function as religious educational institutions, but also develop as centers for economic empowerment and entrepreneurship based on Islamic values. This research aims to map the development of global research related to the theme of Islamic Boarding School & Entrepreneurship, identify the main thematic clusters, and formulate future research and development directions. The method used is a descriptive qualitative approach through meta-analysis and bibliometrics-based literature studies on 51 Scopus indexed journal articles. The analysis was performed using the VOSviewer software to visualize the keyword, author, and research cluster maps. The results of the study showed six main clusters, namely character education and social entrepreneurship, governance and effectiveness of pesantren management, the role of pesantren in poverty alleviation, pesantren entrepreneurship orientation, productive waqf for the sustainability of pesantren, and leadership and integrated learning system. These findings confirm that pesantren entrepreneurship plays a strategic role in building economic independence, strengthening the character of students, and empowering the community, as well as contributing to the achievement of the Sustainable Development Goals (SDGs). This research provides a conceptual contribution in the form of a comprehensive research map that can be a reference for academics, pesantren managers, and policy makers.

Digital twin fosters social entrepreneurship for smart sustainable infrastructure: mediating role of environmental management accounting practices

Against the dual backdrop of globalization and the rise of social entrepreneurship and innovation, cross-border educational cooperation has become a core vehicle for fostering college students' global competitiveness and social entrepreneurial capabilities. Grounded in the "international synergy" dimension of educational governance, this study takes social entrepreneurship and innovation as the entry point to explore the impact of cross-border educational cooperation programs (such as joint training, international innovation and entrepreneurship competitions, and overseas practice bases) on college students' global mindset, social responsibility, and social entrepreneurial intentions. Based on the Theory of Planned Behavior, an intermediary effect model of "cross-border educational governance elements - global mindset - social entrepreneurial intentions" is constructed to reveal the functional paths of governance elements including curriculum design, faculty collaboration, and practical platforms. Through cross-country surveys (covering China, the United States, Germany, and Singapore) and multiple case studies, this research compares the differences in governance models of cross-border innovation and entrepreneurship education among universities in different countries, and extracts international innovation and entrepreneurship education governance experiences suitable for the Chinese context. The innovation of this study lies in the in-depth integration of the international dimension of educational governance with social entrepreneurship and innovation research, filling the research gap in the existing literature regarding the connection between "global perspective cultivation and social entrepreneurial capability enhancement"; it also addresses practical challenges in cross-border innovation and entrepreneurship education cooperation, such as poor resource integration and inconsistent standards, from a governance perspective. The research findings provide theoretical guidance for universities to improve students' global competitiveness and social entrepreneurial capabilities through international educational governance, aligning with the cutting-edge research directions of "social entrepreneurship and innovation education" and "cross-border educational governance" globally.

Purpose: This study examines a new model of family waqf asset management involving nadzir and wakif as socio-preneurs at the Sabilillah Mosque in Malang Indonesia. Until now, the problem of potential waqf land has been unable to be developed productively. Expert waqf land is also not managed due to traditional reasons. Method: This study offers a solution by using a qualitative case study approach, with data collected through in-depth interviews and document analysis involving mosque administrators (nazhir), wakif families, and beneficiaries. Results: The findings show that the family waqf management model by the nadzir effectively combines religious motivation with the principles of social entrepreneurship—emphasizing trusst, collaboration, and the creation of shared value rather than profit maximization. Implications: These research findings provide a new concept for managing productive waqf for the family micro-sector, particularly utilizing family land waqf to be productive through cooperation between the nadzir and wakif. Originality: This study identifies a new conceptual framework in which family waqf also benefits from waqf management to achieve family economic resilience. This model increases family income, strengthens social solidarity, and positions mosques as catalysts for social economy rather than merely religious institutions.