Amélia O. Carvalho,

Porto Polytechnic Institute – ESTG-IPP, CIICESI, Portugal

E-mail: acarvalho@estg.ipp.pt

Partners in a caring society – a nonprofit organization case study

Marisa R. Ferreira,

Porto Polytechnic Institute – ESTG-IPP, CIICESI, Portugal

E-mail: mferreira@estg.ipp.pt

Patrícia A. Silva,

Porto Polytechnic Institute – ESTG-IPP, CIICESI, Portugal

E-mail: pat.alexandra.alves@gmail.com

Abstract. In the economic activity of contemporary societies, there is a progressive increase in the importance of nonprofit organizations (NPOs) consequently leading to a growing demand for financial and non-financial information. Considering the mission, values and particular characteristics of NPOs, the accountability reflects a reliable image of their performance for stakeholders. Therefore, NPOs should increasingly give prominence to their accountability. Considering NPOs as mission-based organizations with multiple stakeholders, we believe that the accountability process should be seen specifically as a way of improving the connection between the process and the needs of different stakeholders.

This research intends to perceive accountability, in the third-sector growing context, whether information disclosed improved how they account for their actions to stakeholders and constrained their self-interested behavior. Using a case study of an important Portuguese NPO we intend to give an integrated look on the accountability process, considering the main aspects such as transparency and social responsibility, through such indicators as economic sustainability and social value creation.

Received: December, 2018

1st Revision: April, 2019

Accepted: May, 2019

DOI: 10.14254/2071-789X.2019/12-2/8

JEL Classification: M1, M10

Keywords: accountability, nonprofit organizations, stakeholders, re-food