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Orientador(es)
Resumo(s)
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.
Descrição
Palavras-chave
Accountability Transparency Management Social solidarity institutions Nonprofit organisations Social economy