Abstract

This work is part of a more comprehensive project whose objective is to develop a platform which supports the operationalization of a framework of indicators to evaluate the financial, social and economic impact of the social economy sector, thus promoting its accountability. In addition, the work intends to assist the institutions of this sector in complying with legal requirements, regarding the disclosure of the financial reports in their institutional websites. Given the low number of institutions complying with this legal requirement and the need to restore credibility to this sector after successive financial scandals, by increasing transparency and promoting its performance, this project is relevant and innovative. This paper presents the conceptualization of the digital platform that underpins the project. With this work in progress, the paper focuses on the presentation of the methodology (Design Science) and the functional and conceptual aspects of the platform that will effectively achieve the objectives of the project.

Share

COinS