improved amongst all participants ( 100 %), in France , participants ’ accounting knowledge improved by approximately 67 % and in Croatia by 70 %. This variance across locations where the methodology was implemented and experimented , can be attributed to the implementation and progression of the Social Start Up Methodology whereby the more applied the learning was , the more effective the overall learning , and especially the accounting knowledge and skills were . This is consistent with the design of the Social Start Up Methodological tool and approach . For example , in Italy , the participants actively engaged in starting up social enterprises and thus had to calculate their costings and forecast their accounts , where as in Croatia learning was more passive in this domain as they didn ’ t actively engage in this process .
However , the accounting skills component was only one of twelve skills addressed and developed within this programme and therefore , did not impact significantly upon the overall improvements in the participants ’ skills and employability competence for business creation . In Italy for example , 100 % of participants showed the greatest increase in their level of skills and employability competence for business creation , learning and development in enterprising attitudes and practices due to their immersion in the social start up methodology , and scoring consistently highonthe following post test statements :
The Social Start Ups Programme : a . Helped me appreciate what social enterprises are . b . Was critical in helping me to understand the importance of social enterprises . c . Presented options I hadn ’ t considered before . d . Helped me identify skills I didn ’ t know I had . e . Shaped the plans for the EPG .
In Croatia too , the vast majority of participants ( 70 %) also showed significant improvement for statements a , b , c , and e above . In France , around 67 % also showed significant and consistent improvement across the above post-test statements . These were the participants who were seriously and eagerly considering the start up of their own social enterprises .
With regards to the impact of the Social Start Ups methodology on the participants ’ enterprising skills , and employability competence for business creation , the list below presents the skills where 96 % of the overall participantsacross all three locations ( Croatia , France and Italy ) experienced most improvement : a . Knowledge of social enterprise b . Creative thinking c . Critical and analytical research d . Leadership and decision making
Areas where moderate improvement was made for 96 % of the overall participants across all three locations ( Croatia , France and Italy ) were accounting and sales skills . This was consistent with the Methodological Tool ’ s aims and objectives as these skills are practised more so within the start up implementation phase rather than the ideation and planning one .
Overall therefore , the skills and employability competence for business creation were significantly increased for 96 % of the overall sample of participants . The level of skills and knowledge improved significantly within each location as follows :
� 100 % of the participantsin Italy
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