Employees’ Fund: Solidary Organizational Model for the Provision of Services

Abstract

This paper is the product of a case study on best practices in social entrepreneurship, derived from a macro project led by the Association of Latin American Faculties and Schools of Public Accountancy (Alafec). Internal policies of employees’ funds are described as models of good practices. The models of solidary organization show the entrepreneurial spirit, which arises alongside with the needs of their members, so that it could be argued that the provision of services offered is motivating to stay united and to be key to success. The employees’ fund, as a solidary organization, has had several developments in its origin, structure, regulation and formalization. In this case study, some aspects of employees’ funds can be glimpsed, such as: history, permanence, vicissitudes number of members, services offered and, consequently, description of best practices