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Measuring Performance in Social Enterprises.
- Source :
-
Nonprofit & Voluntary Sector Quarterly . 01/01/2011, Vol. 40 Issue 1, p149-165. 17p. - Publication Year :
- 2011
-
Abstract
- This article addresses the subject of management control and tries to create a performance measurement system for social enterprises, that is, how to measure success. Three reference fields for management are analyzed: (a) economic-financial performance, linked to the determination of general performance (profits, value added, etc.) and analytic results (production-cost of services, efficiency indicators, etc.); (b) social effectiveness, to measure the quantity and quality of work undertaken and to identify its impact on the intended beneficiaries and the community; and (c) institutional legitimacy, verifying conformity with law and mission statement. In integrating these aspects, we propose a multidimensional controlling framework that is appropriate to the management of a social enterprise. We try to demonstrate the validity of the theoretical model through the illustration of an Italian empirical case: the work integration social enterprise “Ulisse.” [ABSTRACT FROM PUBLISHER]
Details
- Language :
- English
- ISSN :
- 08997640
- Volume :
- 40
- Issue :
- 1
- Database :
- Academic Search Index
- Journal :
- Nonprofit & Voluntary Sector Quarterly
- Publication Type :
- Academic Journal
- Accession number :
- 57204269
- Full Text :
- https://doi.org/10.1177/0899764009351111