The purpose of this article is to analyse the most significant results of an extensive social research project on the public image of the Third Sector in Spain. The findings of an opinion survey applied to a statistically representative sample of the adult Spanish population is complemented by...

The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to...

Though in 1978, when the constitution was established, the scientific conception of social economy did not exist, the Magna Carta through different statutes does refer explicitly or implicitly to the different social agents who comprise the social economy: co-operatives, labour associations,...

The objective of this study is to deepen in the knowledge of financial reality of the canaries social economy sector, trying to determining the factors that they can be conditioning their growth and survival. For this, we have made a comparative financial analysis of the cooperative and...

In recent years, Spanish and European political and social institutions have been showing increasing interest in entities working at an intermediate level between the Public Administration and private enterprise. This type of institution forms what is known as the Third Sector. The main aim of...

This article provides a critical examination of the scientific literature published in Spain and internationally on the Non-Profit Third Sector. It focuses on three issues: firstly, the controversy regarding the name and conception of this social sector; secondly, the theories justifying this...

Based on the definition of social enterprise, this article analyses the companies operating within the sphere of social integration through work from the concept of social enterprise. A brief analysis is made of the process of institutionalisation of work integration social enterprises in Spain....

This paper focuses on the effects of new information and communications technologies (NICT) on innovation and internationalisation in enterprises in the Social Economy. It begins by identifying strategic groups within enterprises by their functional choices of NICT. Extensive field work was...

There is general consensus on the phases and structures that make up integration itineraries and even on their characteristics. However, personalised, cross-cutting aspects of selfemployment have not generally formed part of them. By analysing the integration itineraries of thirteen drug...

The formation and work of the programme committee for the VHB (German Academic Association for Business Research) Annual Conference 2018 in Magdeburg is described. For the first time, an accompanying special issue of the association's journal Business Research will be published.