Ekonomia Sozialeko erakundeen kudeaketa orekatuaadierazleen sistema berri bat Ikastolen Elkartearentzat
- Aitor Bengoetxea Alkorta
- Unai Del Burgo Garcia
- María Jesús Luengo Valderrey
ISSN: 1130-5738
Year of publication: 2022
Issue: 121
Pages: 33-56
Type: Article
More publications in: Uztaro: giza eta gizarte-zientzien aldizkaria
Sustainable development goals
Abstract
In the Social Economy Organizations (ESO), economic goals are nothing but an instrument or a means to achieve social goals. This should be the balance between these two objectives: the importance of economic objectives but the priority of social objectives. To manage this balance, there is a need for ESO to take its own measurements. We understand these tools to be Management Indicator Systems (MIS). In this article we will nalyze the case of a certain type of ESO, such as the cooperative experience of the Ikastolak. Based on Balanced Scorecard, our key contribution will be to propose an innovative MIS, a comprehensive and easy-to-use management tool, more consistent with institutional values: the Ikastolak Balanced Management System.