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Comment évaluer l’impact social des organisations à but non lucratif ? Le cas d’Apprentis d’Auteuil - How to evaluate social impact of not-for-profit organizations? The case of Apprentis d'Auteuil

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  • Julien Kleszczowski

    (Institut Supérieur de Gestion, Paris)

Abstract

(VF)L’évaluation de l’impact social (EIS) des organisations à but non lucratif (OBNL) a pris une importance croissante au cours des dernières années, et soulève des défis et des questionnements spécifiques par rapport à la mesure de l’impact d’autres types d’organisations ou d’activités. Alors que la plupart des acteurs et des chercheurs considèrent qu’il n’y a pas de standard en matière d’EIS, la façon d’évaluer l’impact social résulte de choix propres à chaque démarche. L’article vise à comprendre les choix induits par la mise en place d’une démarche d’EIS et à identifier les facteurs de choix. En s’appuyant sur cinq démarches d’EIS d’entités d’Apprentis d’Auteuil réalisées dans le cadre d’une recherche-intervention, l’article identifie quatre domaines de choix et trois facteurs de choix. Nous proposons ainsi une vision multidimensionnelle de l’EIS en cohérence avec la spécificité des OBNL.(VA) Social impact evaluation (SIE) of not-for-profit organizations (NPOs) has become increasingly important in recent years, and raises specific challenges and questions comparing to impact measurement of other types of organizations or activities. While most actors and researchers consider there is no standard for SIE, the way to assess the social impact is the result of choices that are specific to each approach. This paper aims to understand the choices induced by the implementation of SIE and to identify the factors of choice. Based on five social impact evaluations of particular entities within Apprentis d'Auteuil which have been carried out during an interventionist research, the paper identifies four areas of choice and three factors of choice. We thus propose a multidimensional vision of SIE in coherence with the specificity of NPOs.

Suggested Citation

  • Julien Kleszczowski, 2020. "Comment évaluer l’impact social des organisations à but non lucratif ? Le cas d’Apprentis d’Auteuil - How to evaluate social impact of not-for-profit organizations? The case of Apprentis d'Auteuil," Revue Finance Contrôle Stratégie, revues.org, vol. 23(N° spécia), pages 47-79, july.
  • Handle: RePEc:dij:revfcs:v:23:y:2020:i:6:p:47-79
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    Keywords

    organisations à but non lucratif; évaluation de l’impact social; mesure de la performance; recherche-intervention ; not-for-profit organizations; social impact evaluation; performance measurement; interventionist research;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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