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Utilize este identificador para referenciar este registo: http://hdl.handle.net/10314/2332

Título: Accounting for Citizenship: Best Practices on Social Responsibility of Portuguese Foundations
Autores: Abreu, Rute
David, Fátima
Data: 2015
Editora: Pearson
Resumo: This chapter presents a unique data set of Portuguese Foundations. However, due to limited regulatory guidance, the social contract of each foundation is relevant to prove the best practices with an assessment process subdivided by relevance, effectiveness and sustainability (SEAP, 2012). Indeed, some of this evidence has been very difficult to obtain because of the complexity and the broad conception of the mission, vision and values of each foundation. Furthermore, the results have implications for SR that will help Portuguese Foundations to better manage themselves and then promote best practices in coherence with the society. Each emerging practices on SR developed by foundations is plausibly a result of a call for voluntary disclosure. Formerly, as Roberts and Scapens (1985, p. 450) argue ‘the real power of accounting perhaps lies in the way in which, as a structure of meaning, it comes to define what shall and shall not count as significant’. It is obvious that this research demonstrates that monitoring the disclosure of best practices is an essential task to create value to the foundation. Thus, it adds value for the citizen well-being. Also, it achieves better information tools that reduce the asymmetric information and it lets that each citizen understand the accountability process. This evidence does not establish causality and much more research is needed to be done, because multiple issues will update certain recommendations of SR. The findings are consistent that it is urgent that foundations, in general, and the citizen, in particular, must promote the SR practices taking this reality into account in the planning, analysis, management and assessment through the accounting for citizenship, reducing ambiguities on the future of foundations and suggest an appropriate behaviour to ensure their sustainability. To the best of the understanding of authors, the role of the best practices on SR has not previously been emphasised on the accounting for citizenship.
URI: http://hdl.handle.net/10314/2332
ISBN: 978-967-349-67 2-3
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