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

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, Maria Goreti Teixeira, Patrícia Monteiro, Rúben Duarte and Rui Pedro Marques
Additional contact information
Helena Inácio: Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal
Alberto J. Costa: Higher Institute of Accounting and Administration, 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
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
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
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

Economies, 2022, vol. 10, issue 2, 1-24

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.

Keywords: accountability; management; nonprofit organisations; social economy; social solidarity institutions; transparency (search for similar items in EconPapers)
JEL-codes: E F I J O Q (search for similar items in EconPapers)
Date: 2022
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