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Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork

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  • Helena Inácio

    (Higher Institute of Accounting and Administration, 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, 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)

  • Augusta Ferreira

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

  • Brízida Tomé

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal)

  • Carla Joaquim

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

  • Carlos Santos

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

  • Graça Azevedo

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

  • Rui Pedro Marques

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

Abstract

The social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by increasing their accountability. In Portugal, IPSS are social economy organisations. Using an exploratory focus, we conducted qualitative research on 31 Portuguese IPSS. Interviews with those responsible for these entities took place between June and July 2019. The interviews were guided based on a semistructured script that was created based on a literature review. After content analysis, it was found that, in most of the institutions interviewed, the board does not use management tools, such as performance analysis, social impact assessments, strategic planning, and quality management systems, even though they recognise the importance of using them. This is due to the lack of access or knowledge about their use. In addition, the majority of the IPSS interviewed showed concern about the transparency and ethics of managers. Current strategic management practices are remarkably targeted at companies in the for-profit sector and can compromise the principles of investment in human and social issues.

Suggested Citation

  • Helena Inácio & Alberto J. Costa & Ana Maria Bandeira & Augusta Ferreira & Brízida Tomé & Carla Joaquim & Carlos Santos & Cristina Góis & Denise Curi & Deolinda Meira & Graça Azevedo & Mafalda Jesus &, 2022. "Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork," Economies, MDPI, vol. 10(2), pages 1-24, January.
    • Handle: RePEc:gam:jecomi:v:10:y:2022:i:2:p:35-:d:737446
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    References listed on IDEAS

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