Información relevante para la rendición de cuentas de la IPSS: resultados de un trabajo de campo
Palabras clave:
Economía social, organizaciones sin ánimo de lucro, ipss, gestión de ipss, responsabilidadResumen
La Economía Social (ES) surge como una alternativa fundamental para hacer frente a los problemas sociales que muchas veces no pueden ser atendidos por los servicios prestados por el Estado. Sin embargo, uno de los intereses evolucionó la capacidad de estas instituciones para satisfacer las demandas de los actores en cuanto a la rendición de cuentas. En este sentido, el presente trabajo pretende determinar si las Instituciones Privadas de Solidaridad Social (IPSS) están preparadas para cumplir con las exigencias de gestión aumentando su rendición de cuentas. Las IPSS son instituciones de la ES portuguesa. Así, hemos realizado una investigación cualitativa, con un enfoque exploratorio, en 31 IPSS, en Portugal. Las entrevistas tuvieron lugar, entre junio y julio de 2019, con los responsables de la gestión de las entidades. Las entrevistas se basaron en un guión semiestructurado basado en la revisión de la literatura. Tras el análisis de contenido, se constató que, en la mayoría de las entidades entrevistadas, el consejo de administración no utiliza herramientas de gestión, como el análisis del rendimiento, la evaluación del impacto social, la planificación estratégica y los sistemas de gestión de la calidad, aunque reconoce la importancia de su uso. Esta situación se debe a la falta de acceso o de conocimientos sobre su utilización. Además, la mayoría de los IPSS entrevistados mostraron su preocupación por cuestiones relacionadas con la transparencia y la ética de los directivos. Las prácticas actuales de gestión estratégica están notablemente orientadas a las empresas del sector rentable y pueden comprometer el principio de las inversiones en cuestiones humanas y sociales. Por lo tanto, la introducción de nuevas actividades puede reforzar aún más la presión que sienten estas instituciones en la realización de actividades operativas.
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