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What is it?

The TFA (TheoFrameAccountability - Theoretical framework for promotion of accountability in the social economy sector: the IPSS case ) is a research project financed by FEDER – European Regional Development Fund through COMPETE 2020 – Operational Programme for Competitiveness and Internationalisation (POCI) and by national funds through FCT – Fundação para a Ciência e Tecnologia.


The University of Aveiro (ISCA-UA) is the promoter of the project and has the participation of the National Confederation of Solidarity Institutions, the Polytechnic Institute of Coimbra (ISCAC) and the P.Porto (ISCAP).

Decree-Law 172-A / 2014 establishes a model of financial supervision, applicable to IPSS, based on demanding mandatory rules, aiming to increase these entities management accountability.

Thus, the IPSS face pressures for greater accountability (social and corporate managers) towards their funders, users and citizens and a growing need for the dissemination of the good practices and the social impact they have on the community.


What is the context?


What are the objectives?

This project aims to answer the research question:

"How to promote accountability (social, financial and economic) in the social economy sector: the case of IPSS?"


And its main objectives are:

  • provide a means for the online dissemination of mandatory and voluntary information that covers the social, financial, and economic aspects of its activities;

  • conceptualize a framework that allows stakeholders to make this assessment;

  • start a yearbook  to assess the impact of IPSS performance.

This project is designed to assist IPSS in fulfilling their legal obligations, to allow appropriate activity results reporting and knowledge transfer, contributing to IPSS and academic community accountability and development.


What are the contributions?

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