Balanced management of social economy institutions: a new system of indicators for the federation of ikastolak

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.