IDEAS home Printed from
   My bibliography  Save this article

Transparencia y rendición de cuentas en las Empresas de Inserción


  • Chaime Marcuello

    () (Universidad de Zaragoza)

  • Ana Bellostas

    () (Universidad de Zaragoza)

  • Carmen Marcuello

    () (Universidad de Zaragoza)

  • José Mariano Moneva

    (Universidad de Zaragoza)


Work integration social enterprises (WISE) are under pressure in two different regards. On the one hand, they have to participate in the market and compete with other firms, ensuring that they are sustainable in terms of prices, costs and quality. On the other hand, they endeavour to offer a means of social integration through employment. WISE must therefore show their efficiency from both an economic and a social perspective, justifying their usefulness and legitimacy to all the social actors. In order to be seen as socially legitimate they must do more than simply abide by the legal regulations; they must resort to accountability tools that provide greater transparency and responsibility than any other market entity. This paper presents an accountability model based on our experience with Aragonese WISE, theories of accountability in NPOs and a review of the Global Reporting Initiative (GRI).

Suggested Citation

  • Chaime Marcuello & Ana Bellostas & Carmen Marcuello & José Mariano Moneva, 2007. "Transparencia y rendición de cuentas en las Empresas de Inserción," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 59, pages 91-122, October.
  • Handle: RePEc:cic:revcir:y:2007:i:59:p:91-122

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Social enterprises; transparency; social impact; accountability.;

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • D71 - Microeconomics - - Analysis of Collective Decision-Making - - - Social Choice; Clubs; Committees; Associations
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2007:i:59:p:91-122. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.