The evaluation of global performance

Researchers:

Michel Marée, Hugues Mouchamps, Nathalie Crutzen, Sybille Mertens

Description:

Social enterprises are faced, with increasing frequency, with the necessity to convince their stakeholders of their global performance, i.e. their capacity to achieve their mission – the mission they are created to pursue, and the mission for which they receive funding, be it public or private. The production of social enterprises often generates positive externalities, which purely accounting-based analyses are not able to take into account. When the output of social enterprises is undervalued in this way, one can be led to consider that they are less efficient than organisations that produce only what can be valued on a monetary basis. En s’inspirant de techniques issues du contrôle de gestion, the research aims to develop the theoretical arguments justifying the development of physical indicators of production and to propose the development of such indicators in the area of work-integration social enterprises, through a process allowing social enterprises and their stakeholders to validate these indicators.

Partners:

This research is part of the START project on Social Entrepreneurship in the Walloon Region (Entrepreneuriat social en Région Wallonne, or ENSOREWA), of which the University of Liege, Cera and the Walloon Region are partners.

Main publications:

  • Mouchamps, H. (2011), "Overview of performance evaluation tools and their relevance to social enterprises.", 3rd EMES International Research Conference on Social Enterprises, Roskilde, Danmark, 4-7 July 2011.
  • Crutzen, N. & Mouchamps, H. (2011), "La gestion de la performance des entreprises sociales", in Les Dossiers d'ASBL Actualités, Edipro, Liège (in press).