Between mission and revenue: measuring performance in a hybrid organization

Diego Ponte, Caterina Pesci and Pier Franco Camussone

Managerial Auditing Journal, 2017, vol. 32, issue 2, 196-214

Abstract: Purpose - This paper aims to contribute to the literature concerning performance measurement tools which allow a balanced control of both social goals and financial performances in a hybrid organization. Design/methodology/approach - This paper shows the result of an action research project performed within a hybrid organization in Northern Italy. The tool and the main indicators it should reflect were selected cooperating with the management and stakeholders, and the project was brought on by following Lewin’s (1947) three-stage approach (freezing, moving and, unfreezing). Findings - The paper shows how a useful tool for measuring social and financial performances has to be driven by the stakeholders’ needs and has to take into consideration the organizational mission. Originality/value - The paper contributes to the performance evaluation literature, as it focuses on a hybrid organization with an action research approach which contributes to bridging the gap between research and practice.

Keywords: Performance; Sustainability; Reporting; Information systems; Mission (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-11-2015-1276

DOI: 10.1108/MAJ-11-2015-1276

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