La place des parties prenantes dans l’évaluation de l’impact social des organisations non lucratives: étude empirique au sein d’une organisation française
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-01901230v1
Download full text from publisher
References listed on IDEAS
- Romain Laufer & Armand Hatchuel & Albert David, 2012. "Les nouvelles fondations des sciences de gestion : éléments d'épistémologie de la recherche en management," Post-Print hal-01635115, HAL.
- Eric Abrahamson & Héloïse Berkowitz & Hervé Dumez, 2016. "A More Relevant Approach to Relevance in Management Studies: An Essay on Performativity," Post-Print hal-01380367, HAL.
- O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
- Michelle Greenwood, 2007. "Stakeholder Engagement: Beyond the Myth of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 74(4), pages 315-327, September.
- Jarrod Ormiston & Richard Seymour, 2011. "Understanding Value Creation in Social Entrepreneurship: The Importance of Aligning Mission, Strategy and Impact Measurement," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 2(2), pages 125-150, October.
- Amit Bouri, 2011. "How Standards Emerge: The Role of Investor Leadership in Realizing the Potential of IRIS," Innovations: Technology, Governance, Globalization, MIT Press, vol. 6(3), pages 117-131, July.
- Hall, Matthew & Millo, Yuval & Barman, E, 2015. "Who and what really counts? Stakeholder prioritization and accounting for social value," LSE Research Online Documents on Economics 62354, London School of Economics and Political Science, LSE Library.
- Matthew Hall & Yuval Millo & Emily Barman, 2015. "Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 907-934, November.
- Carolyn Cordery & Rowena Sinclair, 2013. "Measuring performance in the third sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 196-212, November.
- Jean-Louis Louis Laville & Dennis Young & Philippe Eynaud, 2015. "Civil Society, the Third Sector and Social Enterprise : Governance and Democracy," Post-Print halshs-02064779, HAL.
- Belinda Luke & Jo Barraket & Robyn Eversole, 2013. "Measurement as legitimacy versus legitimacy of measures," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 234-258, November.
- Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
- Belinda Luke & Jo Barraket & Robyn Eversole, 2013. "Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 234-258, September.
- Albert David, 2012. "La recherche-intervention, cadre général pour la recherche en management ?," Post-Print hal-01635111, HAL.
- Ronald K. Mitchell & Harry J. Van Buren III & Michelle Greenwood & R. Edward Freeman, 2015. "Stakeholder Inclusion and Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 851-877, November.
- Alnoor Ebrahim & V. Kasturi Rangan, 2010. "The Limits of Nonprofit Impact: A Contingency Framework For Measuring Social Performance," Harvard Business School Working Papers 10-099, Harvard Business School.
- Philippe Avare & Samuel Sponem, 2008. "Le managerialisme et les associations," Post-Print halshs-00465680, HAL.
- Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
- Gareth G.Morgan, 2013. "Purposes, activities and beneficiaries: Assessing the use of accounting narratives as indicators of third sector performance," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 295-315, September.
- Carolyn Cordery & Rowena Sinclair, 2013. "Measuring performance in the third sector," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 196-212, September.
- Claire Moxham, 2013. "Measuring up: examining the potential for voluntary sector performance measurement to improve public service delivery," Public Money & Management, Taylor & Francis Journals, vol. 33(3), pages 193-200, May.
- repec:dau:papers:123456789/11387 is not listed on IDEAS
- Nicholls, Alex, 2009. "'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 755-769, August.
- Gareth G. Morgan, 2013. "Purposes, activities and beneficiaries," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 295-315, November.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Maged Albaz & Mohamed Mostafa Ali Albaz, 2019. "Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-16.
- Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
- Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
- Guillaume Plaisance, 2023. "Governing a union's external stakeholders: A prioritization method based on relationship quality and perceived impact," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(1), pages 75-108, March.
- Hochstädter, Anna Katharina, 2017. "Impact measurement in venture philanthropy organizationsː A single case study," WiSo-HH Working Paper Series 42, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory.
- Murphy Patrick J. & Pollack Jeff & Nagy Brian & Rutherford Matthew & Coombes Susan, 2019. "Risk Tolerance, Legitimacy, and Perspective: Navigating Biases in Social Enterprise Evaluations," Entrepreneurship Research Journal, De Gruyter, vol. 9(4), pages 1-19, October.
- Mitchell, J. Robert & Israelsen, Trevor L. & Mitchell, Ronald K. & Lim, Dominic S.K., 2021. "Stakeholder identification as entrepreneurial action: The social process of stakeholder enrollment in new venture emergence," Journal of Business Venturing, Elsevier, vol. 36(6).
- Jessica Aschari-Lincoln & Claus D. Jacobs, 2018. "Enabling Effective Social Impact: Towards a Model for Impact Scaling Agreements," Sustainability, MDPI, vol. 10(12), pages 1-18, December.
- Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
- Tanja Schwarzmüller & Prisca Brosi & Vera Stelkens & Matthias Spörrle & Isabell M. Welpe, 2017. "Investors’ reactions to companies’ stakeholder management: the crucial role of assumed costs and perceived sustainability," Business Research, Springer;German Academic Association for Business Research, vol. 10(1), pages 79-96, June.
- Emanuele L. M. Bettinazzi & Maurizio Zollo, 2022. "Stakeholder Orientation and Experiential Learning: Evidence from Corporate Acquisitions," Journal of Management Studies, Wiley Blackwell, vol. 59(6), pages 1422-1459, September.
- Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
- Hans Rawhouser & Michael Cummings & Scott L. Newbert, 2019. "Social Impact Measurement: Current Approaches and Future Directions for Social Entrepreneurship Research," Entrepreneurship Theory and Practice, , vol. 43(1), pages 82-115, January.
- Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
- Ishrat Ali & Griffin W. Cottle, 2021. "Reconceptualizing Entrepreneurial Performance: The Creation and Destruction of Value from a Stakeholder Capabilities Perspective," Journal of Business Ethics, Springer, vol. 170(4), pages 781-796, May.
- Mercedes Ruiz-Lozano & Pilar Tirado-Valencia & Antonio Sianes & Antonio Ariza-Montes & Vicente Fernández-Rodríguez & Mª Carmen López-Martín, 2020. "SROI Methodology for Public Administration Decisions about Financing with Social Criteria. A Case Study," Sustainability, MDPI, vol. 12(3), pages 1-16, February.
- Luigi Corvo & Lavinia Pastore & Arianna Manti & Daniel Iannaci, 2021. "Mapping Social Impact Assessment Models: A Literature Overview for a Future Research Agenda," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
- Hannah Charlotte Joos, 2019. "Influences on managerial perceptions of stakeholder salience: two decades of research in review," Management Review Quarterly, Springer, vol. 69(1), pages 3-37, February.
- Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
- Ingo Pies & Philipp Schreck & Karl Homann, 2021. "Single-objective versus multi-objective theories of the firm: using a constitutional perspective to resolve an old debate," Review of Managerial Science, Springer, vol. 15(3), pages 779-811, April.
More about this item
Keywords
nonprofit sector; stakeholders; social impact measurement; parties prenantes; évaluation de l’impact social; secteur non lucratif;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01901230. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.