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La contribution des mécanismes de gouvernance à la performance et à l’impact des organisations à but non lucratif : une approche par les parties prenantes de la gouvernance des associations françaises

Abstract : Objective: This research explores the relationship between the governance of nonprofit organizations and their overall performance, which also includes their impact on their stakeholders. It therefore has analytical objectives around stakeholder relationships: with whom to work and to whom to be accountable? How to be accountable and strengthen the links with them? What accounts to give and what are the evaluation criteria? The effects of governance, the forms taken by accountability and the social construction of organizational performance and impact are therefore particularly studied.Approach and method: The main anchor is the contingent vision of organizations, to which the stakeholder and resource dependency theories belong. Based on a hypothetico-deductive approach inserted in the critical realist epistemic paradigm (PERC), the hypotheses from the literature are tested using methods of textual data analysis, logistic and linear multiple regressions, and structural equation models. The analyses focused on data from the largest French nonprofit organizations, on a questionnaire of nonprofit leaders during the Covid-19 crisis, on a survey of individual stakeholders, and on the case of the Young Farmers.Results: The conducted studies have shown that governance mechanisms can be explained by the sector and the actions of the nonprofits. However, the links between governance and overall performance need to be studied on a case-by-case basis. The same is true for the effects of accountability on performance. The short-term performance of nonprofit organizations, i.e., their viability, is enhanced by maintaining governance arrangements, while the adoption of a societal orientation has contrasting effects on viability. Finally, governance improves impact and relationship quality with stakeholders, which has a positive effect on organizational impact. However, these results need to be studied in detail in terms of governance mechanisms, stakeholders and performance dimensions.Theoretical implications: The obtained results enable to meet the objectives set. Thus, the contingent view of governance in nonprofit organizations leads to a strong adaptability (within each organization and to its stakeholders). Reporting is a crucial accountability mechanism but the relationship with stakeholders is particularly relevant too. Finally, all of the concepts discussed are contingent, making it possible to explain an emotional and subjective vision of impact as well as the multidimensionality of performance. The theories mobilized are therefore particularly adapted to nonprofit organizations and their operationalization has been revisited.Practitioner and societal implications: The results call for a reasonable and flexible measurement of the impact of nonprofit organizations and underline the crucial character of governance to improve performance and impact, in spite of mistrust. Stakeholder prioritization is crucial to avoid the problems associated with holistic accountability. The components of relationship quality can then become criteria for prioritizing stakeholders, as they vary among stakeholders and have an effect on performance and impact.
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Submitted on : Thursday, October 28, 2021 - 10:58:18 AM
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Guillaume Plaisance. La contribution des mécanismes de gouvernance à la performance et à l’impact des organisations à but non lucratif : une approche par les parties prenantes de la gouvernance des associations françaises. Gestion et management. Université de Bordeaux, 2021. Français. ⟨NNT : 2021BORD0228⟩. ⟨tel-03406966⟩



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