Social and Solidarity Economy: A Conceptual and Theoretical Framework

Authors

  • Aicha AHNACH Faculty of Legal, Economic and Social Sciences of Agadir, Ibn Zohr University of Agadir, Morocco https://orcid.org/0000-0003-1445-7047
  • Khalid BOUIFOULEN Faculty of Legal, Economic and Social Sciences of Agadir, Ibn Zohr University of Agadir, Morocco https://orcid.org/0000-0003-3290-8315
  • Lahoussine RACHIDI Faculty of Legal, Economic and Social Sciences of Agadir, Ibn Zohr University of Agadir, Morocco

Keywords:

Social and Solidarity Economy, democratic governance, social innovation, inclusive development, sustainability, Morocco

Abstract

This article examines the conceptual framework and theoretical foundations of the Social and Solidarity Economy (SSE), considered today as a key paradigm for inclusive and sustainable development. By mobilizing a historical and analytical approach, the study explores the evolution of SSE thought from the classical theorists of the 19th century, such as Walras, Gide, Owen, and Fourier to contemporary approaches developed by Desroche, Vienney, Laville, Lévesque, and Mendell. The analysis highlights the main principles that distinguish SSE from the traditional market economy: democratic governance, primacy of social purpose over capital, and collective solidarity. In the Moroccan context, the article situates the institutionalization of SSE within public policies, notably through the National Initiative for Human Development (2005) and the New Development Model (2021). The results underscore the hybrid and plural nature of SSE, located at the intersection of market, non-market, and non-monetary logics, and its capacity to promote social innovation and economic inclusion. Ultimately, the research contributes to a better understanding of SSE as an alternative model capable of reconciling economic performance, social justice, and sustainability.

JEL Classification: L31, O35, Z13, P13.

Paper type: Theoretical Research.

Published

2026-07-31

How to Cite

AHNACH, A., BOUIFOULEN, K., & RACHIDI, L. (2026). Social and Solidarity Economy: A Conceptual and Theoretical Framework. International Journal of Accounting, Finance, Auditing, Management and Economics, 7(9), 130–161. Retrieved from https://ijafame.org/index.php/ijafame/article/view/2545