Framework for the Promotion of Accountability in the Social Economy: The Specific Case of Private Social Solidarity Institutions

Given the extreme importance of improving the accountability of Private Social Solidarity Institutions (IPSS), both for reasons of legal compliance (hard law) and for reasons of improving legitimacy and notoriety among their stakeholders (soft law), this paper aims to present a framework designed under a more comprehensive research project, for the assessment of IPSS accountability and, consequently, its improvement. This study also present results of the indicators conceived, identifying the main trends of the framework dimensions and sub-dimensions from a pilot test for the years 2018, 2019 and 2020 in Portugal. Given the results, we believe that the framework designed answers the research question: How to promote accountability (social, financial and economic) in the social economy sector, in particular: the case of the IPSS?, however, as this is an exploratory article, it incorporates the limitation that this is a pilot test with only 7 entities.