Can Online Transparency Improve Accountability? The Case of Portuguese Private Social Solidarity Institutions

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, Mafalda Jesus, Maria Goreti Teixeira, Patrícia Monteiro, Rúben Duarte and Rui Pedro Marques
Additional contact information
Augusta Ferreira: Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
Ana Maria Bandeira: Porto Accounting and Business School, 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
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
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
Graça Azevedo: Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
Helena Inácio: Higher Institute of Accounting and Administration of University of Aveiro, 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

Sustainability, 2022, vol. 14, issue 3, 1-22

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.

Keywords: social economy; private institution of social solidarity; transparency; accountability (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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