期刊名称：CIRIEC-España, Revista de Economía Pública, Social y Cooperativa
印刷版ISSN：0213-8093
电子版ISSN：1989-6816
出版年度：2017
期号：91
页码：115-147
语种：Spanish
出版社：Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative
摘要：La Unión Europea ha apostado por el modelo de empresa social como una herramienta para corregir los desequilibrios socioeconómicos en los países miembros. En el contexto de la economía española, las organizaciones familiares destacan debido a su fuerte presencia y apoyo. El objetivo de este trabajo es estudiar la relación entre el rendimiento económico y el nivel de empleo, como indicador de impacto social, en las organizaciones aragonesas de origen familiar, así como las diferencias en esta interacción cuando la forma lucrativa o no lucrativa de la estructura formada por la unidad familiar se introduce como variable moderadora. Para ello, se obtuvo una muestra de 2.931 empresas y 117 fundaciones con actividad en Aragón. Los resultados obtenidos muestran la inexistencia de relación entre la creación entre el rendimiento económico y el nivel de empleo en las organizaciones analizadas. Por otra parte, esta interacción es independiente de la forma jurídica lucrativa o no lucrativa de la organización, quedando un largo camino por recorrer en la adopción del modelo de empresa social en este tipo de organizaciones.
其他摘要：Aim: Social enterprises are a tool to correct socioeconomic imbalances in modern welfare states. In the European context, they are responsible for the creation of economic growth, social impact and employment. These organizations can have different origins based on the cultural tradition and the evolution of each country. In the Spanish context, the majority of social enterprises are created by families, although the influence of these families in the interaction between economic result and social impact has not been studied yet. For this reason, the aim of this paper is double. Firstly, we study the relationship between the economic result and the level of employment, as indicator of social impact. Secondly, we analyze possible differences in this interaction taking into account the profit-making nature of the family structure. Both aims enable us to identify possible behaviors of social enterprise in this specific context. Design/Methodology/Approach: These aims are analyzed through the formulation of two working hypotheses. The first hypothesis proposes a positive and significant interaction between the economic result and the level of employment, as indicator of social impact. Although the previous literature postulated a positive sign in this interaction (Albinger & Freeman, 2000; Makni et al, 2009; Orlitzky et al, 2003; Wu, 2006; Margolis et al, 2007; Beurden & Gössling, 2008), there are some authors who evidence no interaction (McWilliams et al. 1999 and McWilliams & Siegel 2000) or, even, a negative pattern (Abiodun 2012). As we can observe, there is no consensus about the sign of this interaction. For this reason, we have proposed our first working hypothesis. The second working hypothesis introduces the profit-making nature of the family structure as a moderator variable. In this paper, we identify four possible models to create social organizations from family structures. The first two models create economic and social impact from for-profit legal forms. The model 1 (traditional family enterprise) will be considered as a social enterprise model if the entity prioritizes a social aim. The model 2 (hybrid family enterprise) will be based on two entities, the family enterprise for developing economic activities and the foundation to create social impact as part of the CSR policy. The second two models are based on nonprofit legal forms. The model 3 (hybrid family foundation) is also based in the same two entities, but in this case, the enterprise will be created by the foundation as part of its economic activity. The model 4 (traditional family foundation) will promote a key social aim and the development of a market orientation in the foundation. The influence of these models is tested in our second working hypothesis...
关键词：Rendimiento económico; Empleo; Impacto social; Empresa familiar; Fundaciones de origen familiar.
其他关键词：Economic result; Social impact; Employment; Family business; Family nonprofit.
