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Apports et limites de la production du chiffre dans l’entreprise sociale. Une étude de cas autour de la mesure de l’impact social

Author

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  • Philippe Eynaud

    (IAE Paris - Sorbonne Business School)

  • Damien Mourey

    (IAE Paris - Sorbonne Business School)

Abstract

Encouragées par le contexte institutionnel, les entreprises sociales utilisent de plus en plus le chiffre à des fins de pilotage, d'évaluation et de rationalisation de leur action. Une étude de cas compréhensive montre que le processus de production du chiffre dépasse ces premiers attendus en ce qui concerne la mesure de l'impact social. L'étude met en effet en lumière la place centrale du chiffre dans l'histoire de l'organisation, son rôle de marqueur identitaire, et son incidence sur la forme prise par l'entreprise sociale. À ce titre, elle souligne l'importance que celui-ci soit interrogé de manière réflexive par l'ensemble des parties prenantes dans le cadre d'une gouvernance participative ouverte.

Suggested Citation

  • Philippe Eynaud & Damien Mourey, 2015. "Apports et limites de la production du chiffre dans l’entreprise sociale. Une étude de cas autour de la mesure de l’impact social," Post-Print halshs-02023509, HAL.
    • Handle: RePEc:hal:journl:halshs-02023509
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    Cited by:

    1. Marie J. Bouchard & Damien Rousselière, 2022. "Recent advances on impact measurement for the social and solidarity economy: Empirical and methodological challenges," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(2), pages 253-266, June.

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