Ekonomia sozial eta solidarioko erakundeen kudeaketa krisi garaian: oreka ekonomiko-finantzario eta soziala ahalbideratzeko lanabesak

Abstract

The social and solidarity-based economy organisations entail important specificities in the field of management: economic aims are nothing more than a means to achieve the social objectives of the aforementioned organisations. These organizations must manage this socio-economic duality in a balanced way. In times of crisis, it is also difficult to maintain such a balance between economic and social aims. In order to achieve this balanced management, it is advisable to develop instruments that go beyond economic-financial accountancy. We are talking about the multidimensional systems of management indicators, that is, about the information systems for the management of the financial and non-financial variables. A good example of this is the strategic instrument known as the Balanced Scorecard. Among the non-financial variables, quality is the highest priority. With respect to this concept, there has been a great improvement in the self-evaluation processes based on the EFQM model, in our immediate surroundings and over recent decades. Conscious of the importance of a guaranteed balanced management of the social and solidarity-based economy organisations in times of crisis, it is the aim of this article to make a conceptual reflection on the instruments used to improve the economic-financial management of this type of organizations.