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Can Online Transparency Improve Accountability? The Case of Portuguese 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)

  • Ana Maria Bandeira

    (Porto Accounting and Business School, Polytechnic of Porto, 4200-465 Porto, Portugal
    Centre for Social and Organizational Studies of Polytechnic of Porto, 4200-465 Porto, 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)

  • Inês Ferreira

    (Porto Accounting and Business School, Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Brízida Tomé

    (Centre for Social and Organizational Studies of Polytechnic of Porto, 4200-465 Porto, 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)

  • 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

    (Porto Accounting and Business School, Polytechnic of Porto, 4200-465 Porto, Portugal
    Centre for Social and Organizational Studies of 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)

  • 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)

  • 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

The development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental support. Therefore, these entities face increasing pressure from their funders, users and citizens in general for a greater dissemination of good practices regarding the social impact they have on the community; in particular, they are increasingly required to be transparent in their activities. The main objective of this study was to analyse the level of accountability and transparency of the private social solidarity institutions (IPSS) of the municipality of Porto. To this end, the websites of these institutions were analysed, using a qualitative and quantitative methodology, using the application of the transparency index Enhancement of an Accountability Guide for Learning E-Government. This analysis allowed us to verify that there are still a considerable number of entities that do not have an institutional website, and those that do, have a low level of transparency.

Suggested Citation

  • Augusta Ferreira & Ana Maria Bandeira & Carlos Santos & Inês Ferreira & Brízida Tomé & Alberto J. Costa & Carla Joaquim & Cristina Góis & Denise Curi & Deolinda Meira & Graça Azevedo & Helena Inácio &, 2022. "Can Online Transparency Improve Accountability? The Case of Portuguese Private Social Solidarity Institutions," Sustainability, MDPI, vol. 14(3), pages 1-22, January.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:3:p:1632-:d:738835
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    Cited by:

    1. Angelo de Sousa Santarlacci & Humberto Angelo & Álvaro Nogueira de Souza & Maria de Fátima de Brito Lima & Maísa Santos Joaquim & Eder Pereira Miguel & Júlia de Oliveira Carneiro, 2024. "Benefit Sharing Governance Framework: Pathways for Financial Benefit Sharing in Traditional Communities," Sustainability, MDPI, vol. 16(7), pages 1-24, March.

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