Social and solidarity economy organizations (SSE): from fundamental principles up to valorization

Jean de Dieu Kagambega ()
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Jean de Dieu Kagambega: LSAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon

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Abstract: The purpose of this paper is to propose a clarification exercise on the concept of organizational performance based on a literature review in Management and an evaluation of this performance in social and solidarity economy organization by integrating intangible indicators and extra-financial factors. The paper is structured around a collaborative research project with a partner of the social and solidarity economy. First of all, it appears that performance is a vague concept, multi-dimensional, so elusive. Secondly, we note that the concept of performance in social and solidarity economy organization is strongly linked to the notion of social utility. Also, how do we measure this social utility and how can we integrate it in the evaluation of organizational performance? In conclusion, we note that this performance is special because it is synthetic and inclusive. This paper opens the debate on the integration of intangible criteria in the organizational performance assessment. This communication opens the debate on the issues of assessment, measurement and integration of intangible and extra financial criteria in the evaluation of organizational performance first of all and secondly provides a robust assessment metric builds on a discounted cash flow method (DCF).

Keywords: performance; value; strategy; global performance; extra-financial performance; social and solidarity economy; organizations (search for similar items in EconPapers)
Date: 2015-06-29
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Published in 3rd Lyon - Turin Economics and Management PhD Workshop, Vilfredo Pareto Doctorate in Economics; Ecole Doctorale Sciences Economiques et de Gestion, Jun 2015, Turin, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02545317

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