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

Philippe Eynaud and Damien Mourey

Revue française de gestion, 2015, vol. N° 247, issue 2, 85-100

Abstract: The institutional context of social enterprises promotes the production of numbers as an ideal way to monitor, assess and rationalize action. A comprehensive case study of a social enterprise engaged in measuring its social impact shows that uses of numbers go far beyong these expected objectives. The study highlights the crucial place of numbers in the history of the organization, their role as a marker of identity, and their influence in shaping the form of this social enterprise. Thus, numbers should be collectively and reflexively engaged by all stakeholders in a participative governance and open way.

Date: 2015
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