Weighing Elephants with Kitchen Scales. The relevance of traditional performance measurement tools for social enterprises

Mouchamps, Hugues

doi:10.1108/IJPPM-09-2013-0158

Article (Scientific journals)

Weighing Elephants with Kitchen Scales. The relevance of traditional performance measurement tools for social enterprises

Mouchamps, Hugues

2014 • In International Journal of Productivity and Performance Management, 63 (6), p. 727-745

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https://hdl.handle.net/2268/170571

DOI
10.1108/IJPPM-09-2013-0158

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Keywords :

Performance; Performance tools; Performance measurement

Abstract :

[en] Purpose – The purpose of this paper is to analyze whether the use of current performance tools is consistent with the specific features of social enterprises. Design/methodology/approach – In a first phase, the main performance tools are divided into strategic planning tools, reporting tools and economic optimization techniques. In a second phase, 15 criteria emerge from a literature review to characterize the specific features of social enterprises. These criteria are brought together into an analytical framework, which makes it possible to analyze the relevance of each performance tool in relation to the specific features of social enterprises. Findings – What comes out of the analysis is that the tools globally fail to account for the specific features of social enterprises. That none of them met more than half of the criteria suggests the need for new performance tools based on strong theoretical bases.

Research Center/Unit :

CES - Centre d'Économie Sociale - ULiège

Disciplines :

Social economics
General management, entrepreneurship & organizational theory

Author, co-author :

Mouchamps, Hugues ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Social Entrepreneurship

Language :

English

Title :

Weighing Elephants with Kitchen Scales. The relevance of traditional performance measurement tools for social enterprises

Publication date :

2014

Journal title :

International Journal of Productivity and Performance Management

ISSN :

1741-0401

eISSN :

1758-6658

Publisher :

Emerald Group Publishing Limited

Volume :

Issue :

Pages :

727-745

Peer reviewed :

Peer Reviewed verified by ORBi

Funders :

Walloon region

Funding text :

This research is part of the ENSOREWA program on social entrepreneurship in Wallonia and is financed by the Walloon Region, the CERA cooperative group and the University of Liège

Available on ORBi :

since 15 July 2014

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