Análise de fatores de desempenho na gestão de empresas sociais

Abstract

Performance Measurement Systems (PMS) provide metrics and reports to support management and making-decision in companies. A financial-focus system is the most often framework in the literature on performance. However, some managers can see those frameworks with skepticism once social value creation is the essential variable. Moreover, the social perspective is vital for the organization management model. In the social enterprise context, the social impact is a decisive factor in the company’s success, and once it is a qualitative aspect, the measurement becomes complex. This study aims to identify the factors that influence PMS in social enterprises. This study performs a systematic literature review and content analysis, focusing on a conceptual model proposal. A set of 30 identified factors organized by the perspectives of Management, Social, Stakeholder, and Environment reveal how complex the management of performance in a social enterprise can be. Finally, this study proposes practical implications to contribute to a social enterprise’s management and future research.