Teaching plan for the course unit

(Short version)


CatalÓ English Close imatge de maquetació




General information


Course unit name: Legal and Financial Regime in the Voluntary Sector

Course unit code: 362613

Academic year: 2021-2022

Coordinator: Isabel Vidal Martinez

Department: Department of Economics

Credits: 6

Single program: S



Estimated learning time

Total number of hours 150


Face-to-face and/or online activities



-  Lecture with practical component

Face-to-face and online



Supervised project


Independent learning




Learning objectives


Referring to knowledge

The ’voluntary sector’ and the ’social economy’ are terms that frame a wide variety of enterprises and organisations in modern society. This course examines the organisations that comprise the social economy, from cooperatives, mutuals and associations to foundations, work integration social enterprises and majority employee-owned companies. The objective of the course is to learn how the voluntary sector or social economy is organised, both legally and economically.

Specific objectives
— Describe the legal and economic structure of different types of cooperative, including agricultural, consumer, services, credit and worker cooperatives.
— Identify the role played by cooperatives in society.
— Describe the legal and economic structure of foundations and explain their role in society.
— Describe the structure of majority employee-owned companies and their social importance.
— Describe the structure of work integration social enterprises and their importance as a means of social cohesion.

Referring to skills, abilities
— Explain how third-sector organisations are governed and managed.
— Explain how organisations establish and maintain their presence in the third sector.

Referring to attitudes, values, norms
Demonstrate critical thinking skills on the subject of how third-sector organisations relate to and are affected by a country’s economic system, especially its market economy.



Teaching blocks


1. The third sector and the social economy

*  Defining principles and comparative analysis

2. Cooperatives

*  Catalan legislation, focusing on agricultural, consumer, services, credit and worker cooperatives.

3. Majority employee-owned companies

*  Legal system; origins and history of employee-owned companies, including the Catalan model the societat laboral; examples of companies

4. Work integration social enterprises (WISE)

*  Law 27/2002 on legislative measures regulating work integration social enterprises; origins and history of work integration social enterprises; examples

5. Foundations

*  Catalan Law on Foundations; types of foundation; analysis of an example

6. Associations

*  Catalan Law on Associations; areas of activity; legal and economic study of an example





Reading and study resources

Consulteu la disponibilitat a CERCABIB


Altra bibliografia recomanada:

  • Bryce, H (2017), Financial and Strategic Management for Nonprofit Organizations, fourth Edition, De Gruyter.
  • Enjolras,B. Salamon, L. Sivesind, K. And Zimmer, A. (2018), The Third Sector as a renewable resource for Europe. Concepts, impacts, challenges and opportunities, Palgrave Macmillan, ISBN 978-3-319-71473-8 (eBook).
  • Mitchie, J. Blasi, J and Borzaga, C. (editors) (2017), The Oxford Handbook of Mutual, co- operative, and co-owned, published by Oxford University.


  • Seaman, B. And Young, D. (editors) (2018), Handbook of research on nonprofit Economics and Managament, second Edition, Edward Elgar Publishing.
  • Vickers, I. and other autors (2017), Cities, the social economy and inclusive growth: a practice review, published by Joseph Rowntree Foundation
  • Vidal, I. (coord). (2002), El tercer sector i l’economia social a Barcelona, col.lecció Quarderns del Consell Econòmic i Social de Barcelona(CESB). Document disponible en format electrònic en la pàgina web: http://www.bcn.es/cesb/publi/publi.htm
  • Vidal I. (coord), (2002), Llibre Blanc de l’Economia Social a Catalunya, ed. Generalitat de Catalunya, Barcelona.
  • Young, D. Searing, E. and Brewer, C. (editors) (2016), The social enterprise zoo, Edward Elgar.
  • Young, D. (2018), Financing Nonprofits and others social enterprises. A benefits approach, Edward Elgar Publishing, Cheltenham,UK. Northampton,MA USA

  ╔s bibliografia complementÓria