Tourism social entrepreneurship is envisioned as a catalyst to leverage tourism for positive social

change by maximising benefits, ensuring equity, and minimising negative impacts on host

communities. However, understanding the hidden mechanisms of how tourism social enterprises

(TSEs) operate over time (black box problem) and the causal link between their evolving activities and

outcomes (attribution problem) remains challenging and under-researched. This study addresses

these gaps by developing a temporal and multilevel explanatory framework, employing the

morphogenetic approach and mechanism-based theorising to explain the underlying contextual

conditions and interlocking causal mechanisms of TSEs. Adopting a critical realism paradigm and

qualitative case study design, this study integrates extensive archival data, non-participatory

observation, and insights from 80 interviews conducted across two phases of data collection with two

TSEs situated in marginalised ethnic minority villages in Bangladesh. To theorise and test causal

mechanisms from these data sources, the study constructs an analytical framework guided by theory-

based evaluation methods, including contribution analysis and process tracing. This framework

facilitates the development of an overall theory of change of TSEs and contributes to formulating an

explanatory framework.

The theory of change revealed that TSEs went through four cyclical phases—emergence, transition,

meaningful change, and tensions and paradoxes— in their entrepreneurial journey. Within each phase,

specific challenging conditions triggered contribution mechanisms, resulting in both intended and

unintended outcomes. In the emergence phase, resistance from the community activated an

"institutionalisation mechanism", while identity ambiguity in the transition phase activated an

"imprinting mechanism". The trade-offs in benefit distribution during the meaningful change phase

triggered a "transformative mechanism" and a paradox between efficiency and impact in the tensions

and paradoxes phase, activating a "decoupling mechanism". The theory of change and explanatory

framework responds to the need for temporal and multilevel frameworks, providing mechanism-based

explanations in the broader social entrepreneurship literature.