The Performance Prism of Cooperatives

Performance is a polysemous, multidimensional concept whose meaning depends on the context in which it is used. It is generally based on the notions of effectiveness and efficiency, making it possible to assess the ability of an organization to achieve the objectives set while optimizing the resources employed. Managers are increasingly looking for information on the level of performance of their organization in order to design strategies and implement action plans to achieve the objectives set and reassure their stakeholders. This article mobilizes stakeholder theory to analyze the behavior of a cooperative in the face of multiple and sometimes contradictory expectations through the Performance Prism approach [1]