Social Utility as a determinant of the performance of social and solidarity economy organizations: Case of the Tarek Ben Ziad association

  • Naoual Mamdouh Faculty of Law, Economics and Social Sciences of Agadir, Ibn Zohr University of Agadir, Morocco
  • Said Ahrouch Faculty of Law, Economics and Social Sciences of Agadir, Ibn Zohr University of Agadir, Morocco
Keywords: Social utility, Performance, Social and Solidarity Economy, Association

Abstract

result of a convergence of the practices of these organizations in their daily activities. Historically, SSE players have always been looking for performance, whether through the development of their statutes or through the meaning they gave to their social purpose and social utility. It is not adequate to measure the performance of these actors by traditional criteria alone. However, with the criteria of social utility, these actors can assert and justify their performance to all stakeholders, including donors,

Associations constitute the major component of the SSE. Currently, they are increasingly questioned about their legitimacy to respond, in a specific and relevant way, to collective needs and / or to missions of general interest. This is why they must adopt a process of evaluation of their social utility (SU) allowing the demonstration of their performance.

In an approach to contextualize the criteria of social utility proposed by Jean Gadrey (2004), we are carrying out an empirical study via a qualitative approach carried out according to a case study of one of the most important associations in the Souss Massa region to show how does the social utility contribute to performance measurement? The objective is to measure and analyze the performance of the Tarek Ibn Ziad association located in Chtouka Ait Baha Province. The results of our study confirm the close relationship between performance and the social usefulness of the association in that the criteria of the SU significantly contribute to the measurement of performance.

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Published
2021-07-30
How to Cite
Mamdouh, N., & Ahrouch, S. (2021). Social Utility as a determinant of the performance of social and solidarity economy organizations: Case of the Tarek Ben Ziad association. International Journal of Accounting, Finance, Auditing, Management and Economics, 2(4), 530-542. https://doi.org/10.5281/zenodo.5148413
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Articles