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.”
Measuring performances in social enterprises / L.Bagnoli; C.Megali. - In: NONPROFIT AND VOLUNTARY SECTOR QUARTERLY. - ISSN 0899-7640. - STAMPA. - 40:(2011), pp. 149-165. [10.1177/0899764009351111]
Measuring performances in social enterprises
BAGNOLI, LUCA;MEGALI, CECILIA
2011
Abstract
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.”File | Dimensione | Formato | |
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