Social Impact Measurement as a Dynamic Process: A Study in a French Non-profit Organization

Julien Kleszczowski () and Nathalie Raulet-Croset ()
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Julien Kleszczowski: CRG I3 - Centre de recherche en gestion i3 - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - Université Paris-Saclay - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique, ISG - ISG International Business School [Paris]
Nathalie Raulet-Croset: IAE Paris - Sorbonne Business School

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Abstract: Social impact measurement has become an increasingly important topic in the non-profit sector. In order to achieve this goal, new management tools have been designed and implemented by Non-Profit Organizations (NPOs). This chapter proposes a dynamic analysis of two social impact measurement processes implemented in a large NPO. We show that processes alternate steps of closing phases and opening phases, the former reducing the evaluation spectrum and the latter broadening the spectrum of evaluation. We argue that closing phases are a response to external demands for simplification, while opening phases meet internal forces for maintaining complexity. We then conclude that social impact measurement is in search of a balance between these two contradictory demands which plays a critical role in the design of the measurement tool itself.

Keywords: accountability; action research; blended value; complexification; conformity; management tool agency; monetary valuation; quantification; representation; simplification; reddition des comptes; recherche-action; valeur partagée; complexification; conformité; agence des outils de gestion; valorisation monétaire; quantification; représentation; simplification (search for similar items in EconPapers)
Date: 2018
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Published in Mitev Nathalie; Morgan-Thomas Anna; Lorino Philippe; de Vaujany François-Xavier; Nama Yesh. Materiality and Managerial Techniques. Technology, Work and Globalization, Palgrave Macmillan, pp.325-354, 2018, 978-3-319-66100-1

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01802828

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