The paper proposes a theoretical model through which to assess the mission-based performance of social cooperative enterprises through economic-financial measures, employing balance sheet data. The aim is to verify which variables concerning the economic-financial performance (in terms of liquidity, profitability, equity adequacy and efficiency) can affect the variation of employees’ number. The employee growth represents one of social scopes to achieve for social cooperatives. The results show that the variation of employees’ number, as a measure of mission-based performance, is positively influenced by Revenue and Fixed assets growth, equity adequacy (Capital strength) and by value added per capita as productivity measure of human capital.
Performance measurement in social cooperative enterprises
CIAMBOTTI, MASSIMO;PALAZZI, FEDERICA;SGRO', FRANCESCA
2016
Abstract
The paper proposes a theoretical model through which to assess the mission-based performance of social cooperative enterprises through economic-financial measures, employing balance sheet data. The aim is to verify which variables concerning the economic-financial performance (in terms of liquidity, profitability, equity adequacy and efficiency) can affect the variation of employees’ number. The employee growth represents one of social scopes to achieve for social cooperatives. The results show that the variation of employees’ number, as a measure of mission-based performance, is positively influenced by Revenue and Fixed assets growth, equity adequacy (Capital strength) and by value added per capita as productivity measure of human capital.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
