What is Equity Funds

This chapter aims to systematically review the literature on modernization and accountability practice in the social economy. The collection of bibliography to support this systematic review was made in several scientific databases, only considering documents written in English. The criteria for researching the documents used in the development of this chapter are explained in the section that presents the methodology. It is possible to verify that only two articles published in the 20th century, 1997 and 1999, were identified, with all other articles published in the 21st century. This leads to the conclusion that the concern about the issue of accountability, particularly in social economy organizations, is relatively recent and has been of growing interest. The research is more focused on the accountability practice and not so much on modernization, although they are two inseparable issues.