Proposition d'un modèle de représentation et de mesure de la performance globale

Maurel, Christophe; Tensaout, Mouloud

doi:10.3917/cca.203.0073

Cited by 17 publications

(4 citation statements)

References 42 publications

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“…NPOs can indicate if (and what) initiatives are implemented to improve environmental protection at headquarters and in the field (e.g. Maurel and Tensaout, 2014) but also to develop the sustainability of action (e.g. Weerawardena et al, 2010).…”

Section: Variables Statistical Methods and Control Variablesmentioning

confidence: 99%

Accountability in French non-profit organizations: between paradox and complexity

Plaisance

2023

JAAR

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PurposeThis article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.Design/methodology/approachBased on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.FindingsThe findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.Research limitations/implicationsThe study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).Practical implicationsThis study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.Originality/valueThe French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

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Section: Variables Statistical Methods and Control Variablesmentioning

confidence: 99%

Accountability in French non-profit organizations: between paradox and complexity

Plaisance

2023

JAAR

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“…En effet, les dispositifs d'évaluation pour mesurer les progrès réalisés grâce aux démarches RSE n'apportent pas de réponses satisfaisantes car il apparaît difficile de mesurer les interactions entre les trois dimensions de la performance (économique, sociale et environnementale). Excepté un modèle intégrant les interactions entre les impacts proposé par Maurel et Tensaout (2014), les outils existants évaluent les performances de manière juxtaposée tels que les axes des tableaux de bord durables (sustainability balanced scorecard, Hockerts, 2001) ou bien le reporting par l'outil Triple Bottom Line (Elkington, 1997) ou encore par le standard du Global Reporting Initiative (GRI). Or les outils de gestion, pour être en phase avec le concept de performance globale, devraient adopter des caractéristiques spécifiques.…”

Section: Les Apports Du Contrôle De Gestion Au Pilotage De La Perform...unclassified

“…La complexité de l'élaboration d'un outil de mesure global amène certains auteurs (Berland et Dohou, 2007) (Stéphany, 2003), et il n'existe pas encore de croisement entre les trois dimensions de la performance globale. D'où la proposition de recourir à une modélisation (Maurel et Tensaout, 2014) mais qui est lourde à mettre en oeuvre dans une petite structure, ou bien de recourir à des indicateurs juxtaposés dans un tableau de bord stratégique éventuellement négocié entre les parties prenantes.…”

Section: Les Apports Du Contrôle De Gestion Au Pilotage De La Perform...unclassified

Tools and practices of management control into worker cooperatives to drive the global performance

Maurel¹,

Pantin²

2020

fcs

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Les outils et pratiques de contrôle de gestion dans les Scop pour piloter la performance globale Dans un contexte de développement des démarches RSE au sein de l'ensemble des organisations, les entreprises de l'économie sociale et solidaire (ESS), dont les Scop, se doivent de montrer leur valeur ajoutée. Pour caractériser les outils employés et leurs usages visant un pilotage équilibré de la performance globale dans les Scop, les cadres théoriques des leviers de contrôle (Simons 1991, 1995) et des outils de gestion (Hatchuel et Weil, 1992) sont mobilisés. Cinq cas permettent de montrer l'articulation des systèmes de contrôle diagnostique et interactif pour piloter la performance globale et rendre compte de la finalité des Scop sous forme d'utilité sociale.

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“…57-63; Gond and Igalens, 2014, pp. 80-93; Hamdouch and Depret, 2009, p. 49; Jany-Catrice, 2013, p. 366; Maurel and Tensaout, 2014; Travaillé and Naro, 2014, p. 56) . Indeed, similarities between the two concepts go beyond their semantics.…”

mentioning

confidence: 99%

Stakeholder performance, corporate social performance

Fouda

Abessolo

2019

SBR

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Purpose The purpose of this paper is to find out what added value does the stakeholder performance concept bring with respect to that of corporate social performance. To better understand the developments of these concepts, the authors resort to Gallie’s theory (1956) of essentially contested concepts, the life-cycle model of Hirsch and Levin’s (1999) umbrella concepts. Reconciling these two theoretical frameworks allows us to introduce the competing category notion consisting of a dominant and a dominated-type concepts. Through a historical and synchronic literature examination, CSP is shown to have characteristics of the dominant type, thanks to its more diffuse character. On the other hand, the stakeholder performance would relate to the dominated type, though it provides better operationalization possibilities. Design/methodology/approach To better understand the developments of these concepts, Gallie’s theory (1956) of essentially contested concepts, the life cycle model of Hirsch and Levin’s (1999) umbrella concepts are used. Findings CSP has characteristics of the dominant type, thanks to its more diffuse character. On the other hand, the stakeholder performance relates to the dominated type, though it provides better operationalization. Originality/value CSP as a dominant type and stakeholder performance is a dominated type.

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Proposition d'un modèle de représentation et de mesure de la performance globale

Cited by 17 publications

References 42 publications

Accountability in French non-profit organizations: between paradox and complexity

Accountability in French non-profit organizations: between paradox and complexity

Tools and practices of management control into worker cooperatives to drive the global performance

Stakeholder performance, corporate social performance

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