Understanding social impact assessment through public value theory: A comparative analysis on work integration social enterprises (WISEs) in France and Denmark

Bryan Dufour (), Francesca Petrella () and Nadine Richez-Battesti ()
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Bryan Dufour: Aix Marseille Univ, CNRS, LEST, Aix-en-Provence (France)
Francesca Petrella: Aix Marseille Univ, CNRS, LEST, Aix-en-Provence (France)
Nadine Richez-Battesti: Aix Marseille Univ, CNRS, LEST, Aix-en-Provence (France)

No 2012, CIRIEC Working Papers from CIRIEC - Université de Liège

Abstract: Our research focuses on understanding the use that work integration social enterprises (WISEs) make of performance measurement models such as social impact assessment in their relations with public stakeholders. We carry out a comparative study between France and Denmark which are the two OECD members showing the highest level of social spending. Using public value theory as the pivot point of our analytical framework, we identify seven strategic intents that contribute to explain the use of performance measurement by WISEs. The use of Public Value theory shines a light on the unique set of problems that WISEs face when dealing with their public stakeholder, which is absent from the performance models that are promoted by current policy initiatives or by impact investors.

Keywords: Social impact assessment; Wise; Public Value theory; public stakeholders (search for similar items in EconPapers)
JEL-codes: A13 B55 L31 L33 L38 M14 (search for similar items in EconPapers)
Date: 2020-12
New Economics Papers: this item is included in nep-hme
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