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What is Equity Funds

Modernization and Accountability in the Social Economy Sector
In nonprofits rather than equity capital, it is designated as equity funds. They are composed of donations whose value should be kept intact and invested to create a source of resources for the organization.
Published in Chapter:
Modernization and Accountability in the Social Economy: A Systematic Review
Carlos Santos (University of Aveiro, Portugal), Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Rui Pedro Figueiredo Marques (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), and Helena Inácio (University of Aveiro, Portugal)
Copyright: © 2019 |Pages: 20
DOI: 10.4018/978-1-5225-8482-7.ch001
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.
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