Accountability in the Social Economy: The Case of Private Social Solidarity Institutions

Augusta Ferreira,Alberto J Costa,Carlos Santos,Ana Maria Bandeira,Helena Inácio,Graça Azevedo,Cristina Góis,Deolinda Meira,Denise Curi,Brízida Tomé,Mafalda Jesus,Maria Goreti Teixeira,Patrícia Monteiro,Carla Joaquim,Rui Pedro Marques,Rúben Duarte

doi:10.3390/su14031147

Abstract

Given the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the assessment of IPSS accountability, as well as the preliminary results of a pilot test of Portuguese IPSS. The framework was developed from a combination of methodologies that included a literature review, field work and a focus group, resulting in six dimensions with 76 indicators. For the pilot test, the data were collected by questionnaire for the years 2018, 2019 and 2020. The results of the pilot test, despite the limited number of entities, allowed the identification of some trends and indicators where entities show lower results and where they will have to focus to improve their accountability. Some possible effects of the COVID-19 pandemic were also identified. Therefore, we believe that the framework designed answers the research question: how can we promote accountability (social, financial and economic) in the social economy sector, in particular in the case of IPSS?

Highlights

IntroductionThe great demands of stakeholders and the high importance of private social solidarity institutions (IPSS) (acronym in Portuguese, standing for Instituições Particulares de Solidariedade Social) in the Portuguese socio-economic panorama make the transparency and increased accountability (social, financial and economic) of these institutions imperative [1]
To validate and evaluate analysis framework, pilotThe test was out which of this test wasincluded to calculate the framework’s indicators in its different dimensions and objective sub7 IPSS, with data referring to the years 2018, 2019 and 2020
Theeach results obtained in the pilotoftest discussion areformulated presented based below,oninthe an literature analysis regarding of the six dimensions theand its discussion are presented below, in an analysis regarding each of the six dimensions of the framework

Summary

Introduction

The great demands of stakeholders and the high importance of private social solidarity institutions (IPSS) (acronym in Portuguese, standing for Instituições Particulares de Solidariedade Social) in the Portuguese socio-economic panorama make the transparency and increased accountability (social, financial and economic) of these institutions imperative [1]. Sustainability 2022, 14, 1147 promote the evaluation of results and their disclosure to help to increase their accountability. Decree-Law no.172-A/2014 [3] established a financial supervision model, applicable to IPSS, based on demanding imperative rules, with the view to increasing the accountability of the management of these entities, placing strong pressure for greater accountability (social and corporate responsibility of IPSS’ managers) for their members, funders, users and citizens in general. In Portugal in 2018, more than 90% of social economy entities did not measure their social impact [4]

Methods

Results

Conclusion