Purpose – The purpose of this paper is to analyze whether the use of current performance tools is consistent with the specific features of social enterprises.Design/methodology/approach – In a first phase, the main performance tools are divided intostrategic planning tools, reporting tools and economic optimization techniques. In a second phase, 15 criteria emerge from a literature review to characterize the specific features of social enterprises. These criteria are brought together into an analytical framework, which makes it possible to analyze the relevance of each performance tool in relation to the specific features of social enterprises.Findings – What comes out of the analysis is that the tools globally fail to account for the specificfeatures of social enterprises. That none of them met more than half of the criteria suggests the need for new performance tools based on strong theoretical bases.
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