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Weighing elephants with kitchen scales

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  • Hugues Mouchamps

Abstract

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 limitations/implications - – Only the main performance tools are taken into account in this study. Some tools developed specifically for social enterprises might score better if they were tested in the framework. Practical implications - – Managers in social enterprises often feel helpless when having to choose or develop a performance evaluation tool. This paper allows them to test whether the tools they use are well suited to social enterprises, and provides them with useful guidelines for developing new ones. Originality/value - – Literature on performance evaluation for nonprofits or social enterprises mostly remains conceptual or focusses on one single tool. The author fills the gap by studying a broad range of performance evaluation tools and comparing them.

Suggested Citation

  • Hugues Mouchamps, 2014. "Weighing elephants with kitchen scales," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 63(6), pages 727-745, July.
  • Handle: RePEc:eme:ijppmp:v:63:y:2014:i:6:p:727-745
    DOI: 10.1108/IJPPM-09-2013-0158
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    Citations

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    Cited by:

    1. Tamar Balgiashvili, 2017. "Comparing Entrepreneurial Passion of Social and Commercial Entrepreneurs in the Czech Republic," Central European Business Review, Prague University of Economics and Business, vol. 2017(4), pages 45-61.
    2. Xiao-Min Yu & Ke Chen & Jin-Tong Liu, 2022. "Exploring How Organizational Capabilities Contribute to the Performance of Social Enterprises: Insights from China," Sustainability, MDPI, vol. 14(7), pages 1-20, April.
    3. Julien Kleszczowski & Nathalie Raulet‐Croset, 2022. "Evaluating social impact in practice: Constructing a response to institutional demand in a French nonprofit organization," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 357-380, June.
    4. Louisi Francis Moura & Edson Pinheiro Lima & Fernando Deschamps & Eileen Van Aken & Sergio Eduardo Gouvea da Costa & Rafael Duarte & Rafael Araujo Kluska, 2022. "What Role Do Design Factors Play in Applying Performance Measurement Systems in Nonprofit Organizations?," Administrative Sciences, MDPI, vol. 12(2), pages 1-17, March.
    5. Giorgia Nigri & Mara Del Baldo, 2018. "Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?," Sustainability, MDPI, vol. 10(12), pages 1-17, November.

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