Measuring Performance in Social Enterprises
In: Nonprofit and voluntary sector quarterly, Band 40, Heft 1
ISSN: 0899-7640
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In: Nonprofit and voluntary sector quarterly, Band 40, Heft 1
ISSN: 0899-7640
In: Nonprofit and voluntary sector quarterly: journal of the Association for Research on Nonprofit Organizations and Voluntary Action, Band 40, Heft 1, S. 149-165
ISSN: 1552-7395
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."