Modernization and Accountability in the Social Economy Sector

Modernization and Accountability in the Social Economy Sector

Augusta Ferreira (University of Aveiro, Portugal), Rui Marques (University of Aveiro, Portugal), Graça Azevedo (University of Aveiro, Portugal), Helena Inácio (University of Aveiro, Portugal) and Carlos Santos (University of Aveiro, Portugal)
Release Date: May, 2019|Copyright: © 2019 |Pages: 351
ISBN13: 9781522584827|ISBN10: 152258482X|EISBN13: 9781522584834|DOI: 10.4018/978-1-5225-8482-7


The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance.

Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.

Topics Covered

The many academic areas covered in this publication include, but are not limited to:

  • Circular Economy
  • Corporate Responsibility
  • Economic Theory
  • Economics
  • Nonprofit
  • Online Communication
  • Private Institutions
  • Public Management
  • Social Accounting
  • Value Reporting

Table of Contents and List of Contributors

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