CONSTRUCTING INTEGRATED PERFORMANCE ASSESSMENT SYSTEM FOR SOCIAL ENTERPRISES

Chang-Lin Yang

Department of Business Administration, Fu Jen Catholic University, Taiwan, R.O.C.

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Sarina Preechalert

Lecturer, Martin de Tours School of Management and Economics,

Assumption University

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Visit  Phunnarungsi

Lecturer, Martin de Tours School of Management and Economics, 

Assumption University

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Kai-Ping Huang*

Department of Business Administration, MBA Program in International Management,

Fu Jen Catholic University, Taiwan, R.O.C. 

*Corresponding Author: This email address is being protected from spambots. You need JavaScript enabled to view it.

Abstract

We propose an integrated performance measurement system to assess the performance of social enterprises. This system can fit the diversified characteristics and comprehensively present the actual operational performance of social enterprises. The assessment results will serve as a basis for the internal diagnostic analysis of social enterprises, a reference for government departments' funding assistance, and a general public understanding of social enterprises. The system contains four major dimensions, 13 strategy issues, and 85 indicators. The concept essence dimension involves three strategic issues: social mission, value proposition, social impact, and 19 performance assessment indicators. The resource management dimension evolves into four strategic issues: social networks, resource acquisition, effective use of resources, resource integration, and 23 indicators. The operation management dimension has three strategic issues: operational ability, social survival and profitability of operations, and 26 indicators. Finally, the future development dimension include three strategic points: future potential, employee career development, social issues extension, and 17 performance assessment indicators. We subject the proposed system to a social enterprise to explore the system’s feasibility and appropriateness.

Keywords: Social enterprise, performance assessment, integrated system

 

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