Abstract
Objective: identify and analyze how accountability has been implemented in Social Organizations and how it has been approached in international literature. Theoretical Framework: This research conceptualizes accountability as a multidimensional construct integrating governance, transparency, and management practices, supported by the Accountability Adoption Framework and theories linking organizational sustainability with stakeholder trust. Method: we chose to develop a systematic literature review of international publications from the Scopus and Web of Science databases. Then, adopting the PRISMA protocol, we obtained 58 articles, which were evaluated using Mendeley, VOSviewer, and NVIVO software, enabling qualitative and quantitative analyses. Results and Discussion: The study reveals how Accountability is essential in its adoption process in Social Organizations; Most of the papers originated from the UK, as the case study the most adopted among the methods; The evolutionary process of accountability in Social Organizations can influence the management process; and that Organizational planning conditions the continuity of Social Organizations. Research Implications: This study highlights accountability as key to enhancing governance, transparency, and stakeholder trust in social organizations. The proposed Accountability Adoption Framework offers practical guidance for implementation. Originality: This research contributes uniquely by framing accountability as a multidimensional construct and proposing Accountability, which provides practical stages for implementation.
Published Version
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