Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Framework for the Promotion of Accountability in the Social Economy: The Specific Case of Private Social Solidarity Institutions

Augusta Ferreira
* ORCID logo ,
Carlos Santos
,
Helena Inácio
ORCID logo ,
Alberto J. Costa
ORCID logo ,
Ana Maria Bandeira
ORCID logo ,
Brízida Tomé
,
Carla Joaquim
,
Cristina Góis
,
Denise Curi
ORCID logo ,
Deolinda Meira
ORCID logo ,
Graça Azevedo
ORCID logo ,
Mafalda Jesus
,
Maria Goreti Teixeira
,
Patrícia Monteiro
,
Rúben Duarte
,
Rui Pedro Marques
ORCID logo
Version 1 : Received: 20 December 2021 / Approved: 23 December 2021 / Online: 23 December 2021 (11:25:02 CET)

A peer-reviewed article of this Preprint also exists.

Ferreira, A.; Santos, C.; Inácio, H.; Costa, A.J.; Bandeira, A.M.; Tomé, B.; Joaquim, C.; Góis, C.; Curi, D.; Meira, D.; Azevedo, G.; Jesus, M.; Teixeira, M.G.; Monteiro, P.; Duarte, R.; Marques, R.P. Accountability in the Social Economy: The Case of Private Social Solidarity Institutions. Sustainability 2022, 14, 1147. Ferreira, A.; Santos, C.; Inácio, H.; Costa, A.J.; Bandeira, A.M.; Tomé, B.; Joaquim, C.; Góis, C.; Curi, D.; Meira, D.; Azevedo, G.; Jesus, M.; Teixeira, M.G.; Monteiro, P.; Duarte, R.; Marques, R.P. Accountability in the Social Economy: The Case of Private Social Solidarity Institutions. Sustainability 2022, 14, 1147.

Abstract

Given the extreme importance of improving the accountability of Private Social Solidarity Institutions (IPSS), both for reasons of legal compliance (hard law) and for reasons of improving legitimacy and notoriety among their stakeholders (soft law), this paper aims to present a framework designed under a more comprehensive research project, for the assessment of IPSS accountability and, consequently, its improvement. This study also present results of the indicators conceived, identifying the main trends of the framework dimensions and sub-dimensions from a pilot test for the years 2018, 2019 and 2020 in Portugal. Given the results, we believe that the framework designed answers the research question: How to promote accountability (social, financial and economic) in the social economy sector, in particular: the case of the IPSS?, however, as this is an exploratory article, it incorporates the limitation that this is a pilot test with only 7 entities.

Keywords

Accountability; Governance; IPSS; Indicators; Sustainability; Transparency

Subject

Business, Economics and Management, Business and Management

Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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