{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,31]],"date-time":"2026-01-31T16:56:36Z","timestamp":1769878596236,"version":"3.49.0"},"reference-count":46,"publisher":"MDPI AG","issue":"3","license":[{"start":{"date-parts":[[2022,1,30]],"date-time":"2022-01-30T00:00:00Z","timestamp":1643500800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e Tecnologia","doi-asserted-by":"publisher","award":["PTDC\/EGE-ECO\/30074\/2017"],"award-info":[{"award-number":["PTDC\/EGE-ECO\/30074\/2017"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>The development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental support. Therefore, these entities face increasing pressure from their funders, users and citizens in general for a greater dissemination of good practices regarding the social impact they have on the community; in particular, they are increasingly required to be transparent in their activities. The main objective of this study was to analyse the level of accountability and transparency of the private social solidarity institutions (IPSS) of the municipality of Porto. To this end, the websites of these institutions were analysed, using a qualitative and quantitative methodology, using the application of the transparency index Enhancement of an Accountability Guide for Learning E-Government. This analysis allowed us to verify that there are still a considerable number of entities that do not have an institutional website, and those that do, have a low level of transparency.<\/jats:p>","DOI":"10.3390\/su14031632","type":"journal-article","created":{"date-parts":[[2022,1,31]],"date-time":"2022-01-31T01:46:21Z","timestamp":1643593581000},"page":"1632","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":5,"title":["Can Online Transparency Improve Accountability? The Case of Portuguese Private Social Solidarity Institutions"],"prefix":"10.3390","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1659-3309","authenticated-orcid":false,"given":"Augusta","family":"Ferreira","sequence":"first","affiliation":[{"name":"Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"Center for Research in Accounting and Taxation, Polytechnic Institute of C\u00e1vado and Ave, 4750-810 Barcelos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2324-9119","authenticated-orcid":false,"given":"Ana Maria","family":"Bandeira","sequence":"additional","affiliation":[{"name":"Porto Accounting and Business School, Polytechnic of Porto, 4200-465 Porto, Portugal"},{"name":"Centre for Social and Organizational Studies of Polytechnic of Porto, 4200-465 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9728-8538","authenticated-orcid":false,"given":"Carlos","family":"Santos","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"Center for Research in Accounting and Taxation, Polytechnic Institute of C\u00e1vado and Ave, 4750-810 Barcelos, Portugal"}]},{"given":"In\u00eas","family":"Ferreira","sequence":"additional","affiliation":[{"name":"Porto Accounting and Business School, Polytechnic of Porto, 4200-465 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8417-845X","authenticated-orcid":false,"given":"Br\u00edzida","family":"Tom\u00e9","sequence":"additional","affiliation":[{"name":"Centre for Social and Organizational Studies of Polytechnic of Porto, 4200-465 Porto, 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 of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"GOVCOPP\u2014Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"given":"Carla","family":"Joaquim","sequence":"additional","affiliation":[{"name":"Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, 3810-193 Aveiro, 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 of University of Aveiro, 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":"Porto Accounting and Business School, Polytechnic of Porto, 4200-465 Porto, Portugal"},{"name":"Centre for Social and Organizational Studies of Polytechnic 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 of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"Center for Research in Accounting and Taxation, Polytechnic Institute of C\u00e1vado and Ave, 4750-810 Barcelos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1281-2156","authenticated-orcid":false,"given":"Helena","family":"In\u00e1cio","sequence":"additional","affiliation":[{"name":"Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal"},{"name":"GOVCOPP\u2014Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, 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 of University of Aveiro, 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 of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2022,1,30]]},"reference":[{"key":"ref_1","first-page":"1","article-title":"Avalia\u00e7\u00e3o da presen\u00e7a na Internet das institui\u00e7\u00f5es particulares de solidariedade social portuguesas","volume":"14","author":"Ferreira","year":"2016","journal-title":"Estud. 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