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.
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