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.

Coverage:

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

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Editor/Author Biographies

Augusta Ferreira completed his first degree at the Higher Institute of Accounting and Administration of Aveiro; she got his Masters Degree in Business Management Specialization in Corporate Finance at Minho University and she holds a PhD in Accounting at Aveiro University and Minho University. Currently she teaches Accounting within the accounting scientific area at Higher Institute Accounting and Administration of Aveiro (Aveiro University) and she is interested in researching public accounting, accounting information systems, disclosure of financial information and accountability. She has presented and published many articles in national and international journals and conferences.

Rui Pedro Marques received the PhD degree in Computer Science in 2014 from the universities of Minho, Aveiro and Porto, three of the top universities in the north of Portugal. In 2008 he concluded his Masters degree in Electronics and Telecommunications Engineering, at the University of Aveiro, and in 2005 he graduated in the same area, also from the University of Aveiro. His main research interests are related to the integration of Information Systems into organizational topics, contributing with solutions to improve the risk management and the organizational efficiency. He is Professor of Information Systems and Technology since 2007 at the Higher Institute of Accounting and Administration, University of Aveiro, Portugal.

Graça Azevedo has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of international journal “Accounting and Finance Research”. She currently teaches courses in scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.

Helena Inacio has a PhD in Accounting and Management from the University Autonoma the Madrid, a MSc in Economy by the University of Coimbra and a degree in Accounting and Audit by the University of Aveiro. She teaches since 1988 Accounting and Auditing at Higher Institute for Accountancy and Administration of Aveiro University. She has a book of Internal Control, communications and publications in audit area. She is a member of the research unit on Competitiveness, Governance and Public Policies (GOVCOPP).

Carlos Santos completed his first degree in Electrical Engineering ate the University of Coimbra he got his masters degree in Electrical Engineering Sciences and he holds a PhD in Information Systems and Computer Engineering from the Instituto Superior Técnico (Technical University of Lisbon). Currently he teaches Computer Sciences within the area of scientific computing at Higher Institute for Accountancy and Administration of Aveiro (Aveiro University) and he is interested in researching information systems auditing, accounting information systems and XBRL language. He as presented and published about 50 articles in national and international journals and conferences.

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