Measurement for change in social entities. The development of the balanced scorecard

Abstract

Social changes and current demands show the need for social economy organizations to transform with agility and a vision of the future. To achieve this and advance in the fulfillment of the SDGs, the establishment of strategic goals and the measurement of results are key. In this work, the process of construction and implementation of a balanced scorecard as a management tool and social action strategy in the Spanish Federation of Cystic Fibrosis, a nonprofit entity of the Third Sector of Social Action, is presented. The Delphi method has been used as a consensus tool, with the participation of fourteen experts with knowledge in management, experience in quality management and linked to social intervention, based on the application of the Ka argumentation coefficient. The instrument has made it possible to establish 36 indicators that measure aspects ranging from transparency in management to the impact on users, grouped into three categories: results indicators, economic indicators, as well as indicators that show transparency and good governance. This work has been led by Social Work professionals and can be replicated in other entities of the third sector of social action committed to transformation, quality and social welfare.