Based on institutional theory, Lall (2017) established a social performance measurement (SPM) adoption model for nascent social enterprises and found that internal factors (measuring to improve) are influential, while external factors (measuring to prove) have limited or no effects on the probability of adopting SPM. This finding contradicts the predictions of institutional theory; external factors, such as legitimacy and isomorphism, should exert strong influences on nascent social enterprises’ behavior. Using the same dataset as that used in Lall’s (2017) study, we find the missing influence of external factors, i.e., equity and grant funding-related behavior. This study contributes to entrepreneurship research by 1) refining the institutional SPM adoption model, 2) demonstrating the need for a theoretical SPM adoption model, and 3) highlighting the importance of replication studies.

基于制度理论，Lall（2017）建立了针对新生社会企业的社会绩效衡量（SPM）采用模型，发现内部因素（衡量改进）具有影响力，而外部因素（衡量证明）对内部影响有限或没有影响采用SPM的可能性。这一发现与制度理论的预言相矛盾。合法性和同构性等外部因素应对新生的社会企业的行为产生重大影响。使用与Lall（2017）研究中使用的数据集相同的数据集，我们发现外部因素（如股权和与赠款资金相关的行为）缺少影响。这项研究通过以下方式为企业家精神研究做出贡献：1）完善机构SPM采用模型，2）证明需要理论上的SPM采用模型，