Constructing Resilience in Social Enterprises through Managing Value Tension in Commercial Accounting Practices

Abstract

This study examines how social enterprises construct resilience in response to value tension arising from the dominance of commercial accounting practices in the Indonesian context. Prior studies have extensively explored value tension in relation to funding, mission complexity, and stakeholder conflict, however limited attention has been given to the role of accounting as an active source of tension and behavioral response. This research adopts an interpretive approach using ethnomethodology to explore how actors construct meaning and respond to pressure in their daily practices. Data were collected through in-depth interviews, observations, and documentation at PT Rumah Mocaf Indonesia. The findings reveal that commercial accounting practices function as structural stressors that shape organizational perception and decision-making. In response, social entrepreneurs develop coping mechanisms through reinterpretation of profit, positioning it as a strategic instrument for sustaining social impact rather than an end goal. Cost control and profit-sharing practices emerge as adaptive strategies that balance efficiency demands with social commitments, particularly in protecting farmer welfare. These practices reflect both active and emotion-focused coping, which collectively form a dynamic process of resilience. This study contributes to the literature by positioning accounting as a socially constructed mechanism that both generates and mediates value tension. It extends resilience theory into organizational practice and enriches behavioral accounting by demonstrating how accounting practices are negotiated and reinterpreted in hybrid organizations. The findings offer practical insights for designing adaptive accounting strategies in social enterprises operating under institutional constraints.