{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,28]],"date-time":"2026-02-28T04:23:20Z","timestamp":1772252600485,"version":"3.50.1"},"reference-count":94,"publisher":"MDPI AG","issue":"2","license":[{"start":{"date-parts":[[2022,1,28]],"date-time":"2022-01-28T00:00:00Z","timestamp":1643328000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"European Regional Development Fund (FEDER) through Operational Programme for Competitiveness and Internationalisation (COMPETE 2020 - POCI) and national funds through Foundation for Science and Technology (FCT)","award":["POCI-01-0145-FEDER-030074"],"award-info":[{"award-number":["POCI-01-0145-FEDER-030074"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Economies"],"abstract":"<jats:p>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.<\/jats:p>","DOI":"10.3390\/economies10020035","type":"journal-article","created":{"date-parts":[[2022,1,29]],"date-time":"2022-01-29T01:41:59Z","timestamp":1643420519000},"page":"35","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":1,"title":["Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from Fieldwork"],"prefix":"10.3390","volume":"10","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1281-2156","authenticated-orcid":false,"given":"Helena","family":"In\u00e1cio","sequence":"first","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"GOVCOPP\u2014Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9643-3334","authenticated-orcid":false,"given":"Alberto J.","family":"Costa","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"GOVCOPP\u2014Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2324-9119","authenticated-orcid":false,"given":"Ana Maria","family":"Bandeira","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1659-3309","authenticated-orcid":false,"given":"Augusta","family":"Ferreira","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"Centre for Research in Accounting and Taxation, Polytechnic Institute of C\u00e1vado and Ave, 4750-810 Barcelos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8417-845X","authenticated-orcid":false,"given":"Br\u00edzida","family":"Tom\u00e9","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal"}]},{"given":"Carla","family":"Joaquim","sequence":"additional","affiliation":[{"name":"Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"given":"Carlos","family":"Santos","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"Centre for Research in Accounting and Taxation, Polytechnic Institute of C\u00e1vado and Ave, 4750-810 Barcelos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1724-9411","authenticated-orcid":false,"given":"Cristina","family":"G\u00f3is","sequence":"additional","affiliation":[{"name":"Coimbra Business School Research Centre|ISCAC, Polytechnic Institute of Coimbra, 3045-093 Coimbra, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6594-4131","authenticated-orcid":false,"given":"Denise","family":"Curi","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2301-4881","authenticated-orcid":false,"given":"Deolinda","family":"Meira","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6346-4035","authenticated-orcid":false,"given":"Gra\u00e7a","family":"Azevedo","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"Centre for Research in Accounting and Taxation, Polytechnic Institute of C\u00e1vado and Ave, 4750-810 Barcelos, Portugal"}]},{"given":"Mafalda","family":"Jesus","sequence":"additional","affiliation":[{"name":"Confedera\u00e7\u00e3o Nacional das Institui\u00e7\u00f5es de Solidariedade, 4050-492 Porto, Portugal"}]},{"given":"Maria Goreti","family":"Teixeira","sequence":"additional","affiliation":[{"name":"Confedera\u00e7\u00e3o Nacional das Institui\u00e7\u00f5es de Solidariedade, 4050-492 Porto, Portugal"}]},{"given":"Patr\u00edcia","family":"Monteiro","sequence":"additional","affiliation":[{"name":"Confedera\u00e7\u00e3o Nacional das Institui\u00e7\u00f5es de Solidariedade, 4050-492 Porto, Portugal"}]},{"given":"R\u00faben","family":"Duarte","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8449-0526","authenticated-orcid":false,"given":"Rui Pedro","family":"Marques","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2022,1,28]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"14","DOI":"10.11157\/anzswj-vol20iss3id337","article-title":"Is community accoutability being overlooked as a result of government-third sector partnering in New Zealand","volume":"20","author":"Aimers","year":"2008","journal-title":"Aotearoa New Zealand Social Work"},{"key":"ref_2","first-page":"263","article-title":"Organizational 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