La place des parties prenantes dans l’évaluation de l’impact social des organisations non lucratives: étude empirique au sein d’une organisation française

Julien Kleszczowski ()
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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

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Abstract: This paper deals with the role of stakeholders in social impact measurement processes of the nonprofit sector. Academic literature and practitioners' prescriptions argue that nonprofit organizations should involve their stakeholders when they measure the social impact of their activities. Based on an action research methodology, we show through an in-depth case study that stakeholders are little involved and we analyze the main reasons which can explain this phenomenon. These reasons lead us to shed light on two features in actors' perception on social impact measurement, and we discuss the actual place of stakeholders.

Keywords: nonprofit sector; stakeholders; social impact measurement; parties prenantes; évaluation de l’impact social; secteur non lucratif (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901230v1
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01901230

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