Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork
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...
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-01-01
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| Series: | Economies |
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| Online Access: | https://www.mdpi.com/2227-7099/10/2/35 |
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| author | 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 Rui Pedro Marques |
| author_facet | 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 Rui Pedro Marques |
| author_sort | Helena Inácio |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-09T22:08:35Z |
| format | Article |
| id | doaj.art-856e338206024648b5a0feff6d2520fa |
| institution | Directory Open Access Journal |
| issn | 2227-7099 |
| language | English |
| last_indexed | 2024-03-09T22:08:35Z |
| publishDate | 2022-01-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Economies |
| spelling | doaj.art-856e338206024648b5a0feff6d2520fa2023-11-23T19:36:17ZengMDPI AGEconomies2227-70992022-01-011023510.3390/economies10020035Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from FieldworkHelena Inácio0Alberto J. Costa1Ana Maria Bandeira2Augusta Ferreira3Brízida Tomé4Carla Joaquim5Carlos Santos6Cristina Góis7Denise Curi8Deolinda Meira9Graça Azevedo10Mafalda Jesus11Maria Goreti Teixeira12Patrícia Monteiro13Rúben Duarte14Rui Pedro Marques15Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalHigher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalHigher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, PortugalDepartment of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, 3810-193 Aveiro, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalCoimbra Business School Research Centre|ISCAC, Polytechnic Institute of Coimbra, 3045-093 Coimbra, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalHigher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalConfederação Nacional das Instituições de Solidariedade, 4050-492 Porto, PortugalConfederação Nacional das Instituições de Solidariedade, 4050-492 Porto, PortugalConfederação Nacional das Instituições de Solidariedade, 4050-492 Porto, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalHigher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, PortugalThe 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.https://www.mdpi.com/2227-7099/10/2/35accountabilitymanagementnonprofit organisationssocial economysocial solidarity institutionstransparency |
| spellingShingle | 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 Rui Pedro Marques Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork Economies accountability management nonprofit organisations social economy social solidarity institutions transparency |
| title | Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork |
| title_full | Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork |
| title_fullStr | Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork |
| title_full_unstemmed | Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork |
| title_short | Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork |
| title_sort | relevant information for the accountability of private institutions of social solidarity results from fieldwork |
| topic | accountability management nonprofit organisations social economy social solidarity institutions transparency |
| url | https://www.mdpi.com/2227-7099/10/2/35 |
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