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Accountability in the Social Economy: The Case of Private Social Solidarity Institutions

Author

Listed:
  • Augusta Ferreira

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave, 4750-810 Barcelos, Portugal)

  • Carlos Santos

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave, 4750-810 Barcelos, Portugal)

  • Helena Inácio

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    GOVCOPP—Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Alberto J. Costa

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    GOVCOPP—Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Ana Maria Bandeira

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal
    Center for Organizational and Social Studies of the Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Brízida Tomé

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal
    Center for Organizational and Social Studies of the Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Carla Joaquim

    (Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Cristina Góis

    (Coimbra Business School Research Centre|ISCAC, Polytechnic Institute of Coimbra, 3045-093 Coimbra, Portugal)

  • Denise Curi

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Deolinda Meira

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal
    Center for Organizational and Social Studies of the Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Graça Azevedo

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave, 4750-810 Barcelos, Portugal)

  • Mafalda Jesus

    (Confederação Nacional das Instituições de Solidariedade, 4050-492 Porto, Portugal)

  • Maria Goreti Teixeira

    (Confederação Nacional das Instituições de Solidariedade, 4050-492 Porto, Portugal)

  • Patrícia Monteiro

    (Confederação Nacional das Instituições de Solidariedade, 4050-492 Porto, Portugal)

  • Rúben Duarte

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Rui Pedro Marques

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal)

Abstract

Given the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the assessment of IPSS accountability, as well as the preliminary results of a pilot test of Portuguese IPSS. The framework was developed from a combination of methodologies that included a literature review, field work and a focus group, resulting in six dimensions with 76 indicators. For the pilot test, the data were collected by questionnaire for the years 2018, 2019 and 2020. The results of the pilot test, despite the limited number of entities, allowed the identification of some trends and indicators where entities show lower results and where they will have to focus to improve their accountability. Some possible effects of the COVID-19 pandemic were also identified. Therefore, we believe that the framework designed answers the research question: how can we promote accountability (social, financial and economic) in the social economy sector, in particular in the case of IPSS?

Suggested Citation

  • Augusta Ferreira & Carlos Santos & Helena Inácio & Alberto J. Costa & Ana Maria Bandeira & Brízida Tomé & Carla Joaquim & Cristina Góis & Denise Curi & Deolinda Meira & Graça Azevedo & Mafalda Jesus &, 2022. "Accountability in the Social Economy: The Case of Private Social Solidarity Institutions," Sustainability, MDPI, vol. 14(3), pages 1-27, January.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:3:p:1147-:d:729042
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    References listed on IDEAS

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    1. Saskia Crucke & Adelien Decramer, 2016. "The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises," Sustainability, MDPI, vol. 8(2), pages 1-30, February.
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    Cited by:

    1. Guillaume Plaisance, 2023. "Governing a union's external stakeholders: A prioritization method based on relationship quality and perceived impact," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(1), pages 75-108, March.

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