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A relevância da informação contábil para os investidores sociais privados de entidades do terceiro setor no Brasil: uma investigação empírica; The relevance of accounting information for private social investors in Brazilian non-profit organizations: an empirical study

Cruz, Cassia Vanessa Olak Alves
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 09/06/2010 Português
Relevância na Pesquisa
66.1%
Esta tese se insere numa linha de estudos voltada a compreender o valor da informação contábil para os doadores em suas decisões de investimento nas organizações do terceiro setor. Considerando que este é um tema pouco explorado no cenário brasileiro, o objetivo desta pesquisa é investigar a relevância da informação contábil para explicar os investimentos privados em entidades do terceiro setor no Brasil, qualificadas como Organizações da Sociedade Civil de Interesse Público (OSCIP), através da análise da relação entre a informação proveniente da contabilidade e as doações e contribuições privadas. A teoria da agência e a teoria da demanda constituem o fundamento teórico para: (i) o exame do relacionamento entre a informação contábil que comunica a eficiência operacional da entidade e os investimentos privados, oriundos de doadores individuais e institucionais; e, complementarmente, (ii) o exame da associação entre a informação contábil que sinaliza a reputação organizacional e os investimentos privados, provenientes de doadores individuais e institucionais. Adotando uma abordagem metodológica empírico-positivista, o desenvolvimento da pesquisa se deu por meio da análise predominantemente quantitativa...

O convênio administrativo colaborativo para transferência de recursos públicos a entidades privadas sem fins lucrativos como instrumento dos mecanismos diretos de fomento público; The collaborative administrative agreement for the transfer of public funds to non profit private entities as a means to provide direct mechanisms of governmental incentives

Lima, Carolina Caiado
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 27/04/2011 Português
Relevância na Pesquisa
66.11%
O trabalho envolve o estudo do convênio administrativo colaborativo para transferência de recursos públicos a entidades privadas sem fins lucrativos, incluídas ou não no conceito de terceiro setor, no âmbito da atividade estatal de fomento. O tema foi tratado a partir da identificação do contexto no qual a utilização dos convênios administrativos intensificouse, de suas diferentes espécies e natureza jurídica. Foram estudados o fomento público, seus diversos mecanismos e instrumentos jurídicos existentes para formalizar parcerias entre entidades privadas sem fins lucrativos e poder público, visando à realização de certas atividades de interesse público e coletivo. Também integraram a análise os requisitos e características dos convênios administrativos colaborativos; seu tratamento normativo na legislação federal; mecanismos de controle; utilização no âmbito do fomento público; bem como a jurisprudência acerca de sua aplicação a esta atividade estatal, especialmente precedentes do Tribunal de Contas da União; This dissertation comprises the study of the collaborative administrative agreement for the transfer of public funds to non profit private entities, with or without their inclusion in the concept of third sector...

Marketing orientation and financial dependence : the specific case of portuguese non-profit organisations

Macedo, Isabel Maria; Pinho, José Carlos M.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2001 Português
Relevância na Pesquisa
76.17%
Comunicação apresentada na 30th Arnova Annual Conference, Miami, Florida, 29 Nov.-1 Dez. 2001.; It has been largely emphasised in the literature that a market orientation can provide important competitive advantages to organisations. However, for-profit organisations have so far been the focus of much of the market orientation research and less emphasis has been put on other organisational contexts, such as the non-profit sector. Therefore, the purpose of this paper is to apply the construct of market orientation to the non-profit sector and to analyse the constraints that can be posed to an effective assimilation of this construct, namely the dependence of non-profit organisations on financial resources.

Resource dependence and organisational behaviour in the non-profit sector : the portuguese case

Macedo, Isabel Maria; Harris, John
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2001 Português
Relevância na Pesquisa
66.11%
Comunicação apresentada na 30th Arnova Annual Conference, Miami, Florida, 29 Nov.-1 Dez. 2001.; During the last few decades it has been generally accepted that there has been extensive sharing of responsibility between the state and non-profit organisations (NPOs) in order to accomplish public purposes. As a result, the relationship between both sectors, and the degree of dependency of NPOs on the state has been acknowledged as a critical issue within social and public policy debates. However, the intensity of this debate has not been matched by a search for empirical evidence, which might assist in assessing the nature and extent of this dependency as well as the implications, either for the non-profit sector or the state. Therefore this paper seeks to address this gap in the literature by providing empirical evaluation of the nature and scope of non-profit organisations dependency on the state for resources regarding the Portuguese case. It also analyses the implications that different types of resource dependencies might have on the perceived autonomy of these organisations and on their organisational behaviour.; Fundação para a Ciência e a Tecnologia (FCT)

The relationship between market orientation and financial dependency : the case of portuguese non-profit organisations

Pinho, José Carlos M.; Macedo, Isabel Maria
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2002 Português
Relevância na Pesquisa
76.17%
It has been largely emphasised in the literature that a market orientation can provide important competitive advantages to organisations. However, for-profit organisations have so far been the focus of much of the market orientation research and less emphasis has been put on other organisational contexts, such as the non-profit sector. Therefore, the purpose of this paper is to apply the construct of market orientation to the non-profit sector and to analyse the constraints that can be posed to an effective assimilation of this construct, namely the dependency of non-profit organisations on financial resources.

The internet adoption by non-profit organisations : an exploratory study

Pinho, José Carlos M.; Macedo, Isabel Maria
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2003 Português
Relevância na Pesquisa
76.05%
During the last few decades, the advances of the new information technologies in general and the adoption of the Internet in particular have attracted the attention of many academics and practitioners. This trend has also been reflected in the increasing number of studies reporting the multiple potentialities and obstacles associated with this new technology. However, to date, much oh the research undertaken has been mainly focused on for-profit organisations, and less emphasis has been concerned with other organisational contexts, such as the non-profit sector. Therefore, the purpose of this exploratory study is to analyse the extend to which non-profit organisations are adopting the Internet, how they are using it and with which purpose.

Re-defining the construct of market-orientation in the non-profit sector : an exploratory study

Macedo, Isabel Maria; Pinho, José Carlos M.
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2003 Português
Relevância na Pesquisa
86.18%
In the context of an increasing competitive environment, in which organisations are compelled to manage their resources and capabilities in a more efficient and effective way, the concept of market orientation has been acknowledged as highly important in the marketing and management literature. However, the existing literature is mainly focused on the for-profit sector, and to our best knowledge little research has been undertaken in other organisational contexts, such as the non-profit sector. In this sense, the purpose of this study is to test a measure of market orientation already used in previous studies and to asses its psychometric properties in the context of non-profit organisations.

The implications of resource dependence for non-profit organisations : the Portuguese case

Macedo, Isabel Maria; Harris, John
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2002 Português
Relevância na Pesquisa
86.15%
During the last few decades it has been generally accepted that there has been extensive sharing of responsibility between the state and non-profit organisations (NPOs) in order to accomplish public purposes. As a result, the relationship between both sectors, and the degree of dependence of NPOs on the state has been acknowledged as a critical issue within social and public policy debates. However, the intensity of this debate has not been matched by a search for empirical evidence, which might assist in assessing the nature and extent of this dependence as well as the implications, either for the non-profit sector or the state. Therefore this research seeks to address this gap in the literature by providing empirical evaluation of the nature and scope of non-profit organisations dependence on the state for resources regarding the Portuguese case. It also analyses the implications that different types of resource dependencies might have on the perceived autonomy of these organisations and on their organisational and managerial orientations.; Fundação para a Ciência e a Tecnologia (FCT)

The impact of non-financial resources on the perceived dependency of non-profit organisations in relation to the state : the Portuguese case

Macedo, Isabel Maria
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2001 Português
Relevância na Pesquisa
66.13%
In the context of an extensive sharing of responsibility between governmental and non-profit organisations to accomplish social policy actions, the relationship between state and the nonprofit organisations and the degree of dependence of these organisations in relation to the state has been acknowledged as a critical issue within social and public policy. However, the hallmark of much research related with non-profit/statutory relations has derived mainly from the widely recognition of non-profit s increased income from statutory sources (Salamon and Anheier, 1996). As a result, non-profit s dependency on the state has been captured essentially by assessing financial dependency. Assuming that nonprofit organisations are also dependent on the state for non-financial resources (Saidel, 1991; 6,1994), this paper attempts to analyse the extent to which the non-profit sector is dependent on the state for resources, as well as evaluating the weight that non-financial resources might have in the perceived resource dependency assumed by non-profit organisation s managers in relation to the state.; Fundação para a Ciência e a Tecnologia (FCT)

Rethinking the concept of market orientation in the Portuguese non-profit sector:An exploratory study

Pinho, José Carlos M.; Macedo, Isabel Maria
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Conferência ou Objeto de Conferência
Publicado em //2001 Português
Relevância na Pesquisa
86.14%
In the context of an increasing competitive environment, in which organisations are compelled to manage their resources and capabilities in a more efficient and effective way, the concept of marketing orientation has been acknowledged as highly important in the marketing and management literature. However, the existing literature is mainly focused on the for-profit sector, and to our best knowledge little research has been undertaken in the context of non-profit organisations. The purpose of this exploratory study is to test a measure of marketing orientation already used in previous studies and to assess its psychometric properties in the particular context of a Portuguese sample of nonprofit organisations.

Non–profit and investment attractiveness – best practices under a national perspective

Antunes, Ana Rita
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /06/2013 Português
Relevância na Pesquisa
66.14%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics; This Work Project (WP) aims to measure the investment attractiveness of the social sector by providing a general overview of the investment strategies and motivations behind Non-Profit Initiatives (NPIs) performed by the For-Profit sector (FP), usually perceived as corporate social responsibility (CSR). Through the development of a structured survey and a structured analysis of the NPIs performed by Psi–20 companies over the last five years, the final purpose of the project is to provide a set of tools to non-profit organizations to attract investment to their projects.

Analysis of the Non-profit Sector in the EU15 for Monitoring and Control

HORVATH Tanja; GARG ANJULA
Fonte: OPOCE Publicador: OPOCE
Tipo: EUR - Scientific and Technical Research Reports Formato: Printed
Português
Relevância na Pesquisa
66.25%
The report "Analysis of the EU15 Non-profit Sector for Monitoring and Control" was written in the context of the European Commission forum "Support against Terrorist Financing" by Directorate General Justice, Liberty and Security (JLS), and of a Joint Research Centre (JRC) research project to support monitoring and control for EU aid funds. The report's purpose is to give an overview of the non-profit sector in EU15 with specific attention to the prevention of fraudulent use of funds in this sector, in general, and terrorist financing in particular. This report is complemented by the report "Analysis of the EU10 Non-profit Sector for Monitoring and Control" which concentrates on the non profit sector in the ten new countries.; JRC.G.2-Support to external security

Analysis of the Non-profit Sector in the EU10 for Monitoring and Control

RAKAUSKAS Arunas; GARG ANJULA
Fonte: OPOCE Publicador: OPOCE
Tipo: EUR - Scientific and Technical Research Reports Formato: Printed
Português
Relevância na Pesquisa
66.25%
The report "Analysis of the EU10 Non-profit Sector for Monitoring and Control" has been written in the context of the European Commission forum "Support against Terrorist Financing"by Directorate General Justice, Liberty and Security (JLS), and of a Joint Research Centre (JRC) research project to support monitoring and control for EU aid funds. The report's purpose is to give an overview of the non-profit sector in EU10 with specific attention to the prevention of fraudulent use of funds in this sector, in general, and terrorist financing in particular. This report is complementary to the report "Analysis of the EU15 Non-profit Sector for Monitoring and Control" which sets out the context of the current work in detail and also contains information regarding the classification and definitions used for the non profit sector.; JRC.G.2-Support to external security

Democratic accountability: the third sector and all

Goodin, Robert
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 267370 bytes; 357 bytes; application/pdf; application/octet-stream
Português
Relevância na Pesquisa
66.29%
Because they are motivationally and organizationally distinct, Third-Sector organizations are capable of doing many things that neither the state nor the market sectors can do reliably or well. Markets notoriously fail in the face of positive externalities, for example. Profit-seekers prefer to free-ride rather than to contribute. But for community-oriented altruists of the Third Sector, the presence of positive externalities is merely an added inducement to contribute to such causes. Within the state sector, non-market failures notoriously arise from rentseeking, as profiteers attempt to co-opt the coercive power of the state to serve their private ends. But being voluntary organizations lacking any coercive powers, non-profits are immune to that threat as well. In short: the Third Sector works where the states and markets fail, for reasons that are by now fairly well understood. Note well, however, that what enables the Third Sector to play that role in supplementing the other two sectors is that that sector is motivationally and organizationally distinct from the other two. Recalling that fact ought make us wary of arrangements, whether of 'partnership' or 'competition', that straddle the various sectors. The worry must be that...

The Agency Problem in Non-Profit Corporations: a Comparative Law and Economics Study of US and Italian Systems

TAMBURRINI, GIOVANNI
Fonte: La Sapienza Universidade de Roma Publicador: La Sapienza Universidade de Roma
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
76.32%
It is not a simple task to establish which role is currently played by the non-profit sector. Mainstream economics tend to explain the American burgeoning of non-profit structures on the basis of a market failure theory. In Italy, the non-profit sector seems to be better explained on the basis of a government failure theory. The understanding of the role of the non-profit sector is extremely important to find out which are or which should be the legal interests involved in the activity of these firms. In order to pursue this goal, the discussion is developed through the comparative law method, which basically imposes two perspectives of analysis: a historical analysis and an analysis of the current legislations. The first implies the comparison of the different legal disciplines that have dealt with a certain institute in a given country. Thus, the comparison of the US legal disciplines that have applied to non-profit organizations takes necessarily into account the Old-Country legislations. Similarly, the comparison of the Italian disciplines concerned with non-profit organizations takes necessarily into account the Roman and the Canon Law. The historical comparison is nothing but the most genial way to prepare the legal and economic background where the comparative lawyers can study and discuss the differences of the current legislations in order to suggest better or fairer solutions. Therefore...

The balanced scorecard as a performance management tool for third sector organizations : the case of the Arthur Bernardes foundation, Brazil

Gomes, Ricardo Corrêa; Liddle, Joyce
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
66.03%
ABSTRACT: The aim of this paper is to contribute to the theory of public management by presenting empirical evidence of using the Balanced Scorecard for third sector organizations. The research was conducted within an interpretive paradigm using an action research strategy. Data was collected through focus group and individual interviews and analyzed using interpretation and content analysis. The main limitation of this study lies in its application to a very singular type of organization that operates as a driver to improve the efficiency and nimbleness of other public organizations, although the methods employed here are very likely to be applicable to other kinds of organizations without adversely affecting the results. The findings corroborate Kaplan and Norton's (2001) suggestion that non-profit organizations should put customers at the top of their strategic maps. They also indicate that sponsors should be considered a strong stakeholder in the strategic plan, and need to be satisfied in order to ensure legitimacy and sustainability. Although some authors have suggested that an overall framework should be devised for an entire organization, the evidence indicates that developing a single Balanced Scorecard for each department promotes cooperation rather than competition and leads to synergy rather than fragmentation.

The balanced scorecard as a performance management tool for third sector organizations: the case of the Arthur Bernardes foundation, Brazil

Gomes,Ricardo Corrêa; Liddle,Joyce
Fonte: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração Publicador: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2009 Português
Relevância na Pesquisa
66.03%
The aim of this paper is to contribute to the theory of public management by presenting empirical evidence of using the Balanced Scorecard for third sector organizations. The research was conducted within an interpretive paradigm using an action research strategy. Data was collected through focus group and individual interviews and analyzed using interpretation and content analysis. The main limitation of this study lies in its application to a very singular type of organization that operates as a driver to improve the efficiency and nimbleness of other public organizations, although the methods employed here are very likely to be applicable to other kinds of organizations without adversely affecting the results. The findings corroborate Kaplan and Norton's (2001) suggestion that non-profit organizations should put customers at the top of their strategic maps. They also indicate that sponsors should be considered a strong stakeholder in the strategic plan, and need to be satisfied in order to ensure legitimacy and sustainability. Although some authors have suggested that an overall framework should be devised for an entire organization, the evidence indicates that developing a single Balanced Scorecard for each department promotes cooperation rather than competition and leads to synergy rather than fragmentation.

Administración pública y tercer sector. Propuesta analítica y estudio del caso de Andalucía

Navarro Yáñez, Clemente J.; Rodríguez García, María Jesús
Fonte: Universidade Autônoma de Barcelona Publicador: Universidade Autônoma de Barcelona
Tipo: Article; info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion Formato: application/pdf
Publicado em //2004 Português
Relevância na Pesquisa
76.25%
Suele argumentarse que la participación de entidades sin ánimo de lucro en la provisión de servicios públicos puede ser una vía para hacer frente a la crisis del Estado del bienestar. No obstante, son pocos los análisis que se centran en el estudio de la calidad de las relaciones que para ello establecen entidades del tercer sector y las agencias gubernamentales. Este artículo presenta una propuesta analítica y la aplica a un estudio de caso, partiendo del supuesto de que la calidad de tales relaciones depende de la información que las agencias gubernamentales poseen de las entidades con las que interactúan.; It is a commonplace the argument about the benefits of non-profit inclusion in the provision of public services to reduce the welfare state crisis. Therefore, there are many few studies about the quality of relationships between non-profit sector and governmental agencies. This article presents an analytical proposal and its application by a case study. The main argument is that the quality of relations between non-profit sector and government depends of governmental agencies' information about non profit entities.

Defining the non-profit sector: some lessons from history

Morris, Susannah
Fonte: Centre for Civil Society, London School of Economics and Political Science Publicador: Centre for Civil Society, London School of Economics and Political Science
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em /02/2000 Português
Relevância na Pesquisa
66.22%
This paper seeks to establish whether the structural-operational definition of the sector, used by the John Hopkins Comparative Non-profit Sector Project (JHCNSP), is universal in its applicability. Historical case studies of primary health care and social housing provision in nineteenth-century England demonstrate that the definition cannot accommodate the institutional diversity of earlier periods and does not produce meaningful sectoral distinctions. The structural-operational definition rules out of the sector a significant proportion of non-statutory, non-profit maximising providers. In particular, it excludes the mutual aid organisations which are widely recognised as important for the development of civil society and which have historically been considered to be key components of the sector. These case studies suggest that the structural-operational definition limits the capacity of the JHCNSP to fulfil its aim of establishing “the factors that promote or retard the sector’s development” due to potential measurement errors and because of the pattern of development which the project implicitly assumes for the non-profit sector.

A critique of social marketing in the non-profit development sector

Fourie,L.M.; Froneman,J.D.
Fonte: Koers Publicador: Koers
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2009 Português
Relevância na Pesquisa
76.07%
In its struggle to find funding, non-profit organisations world-wide are increasingly using social marketing strategies. This approach potentially influences non governmental organisations (NGOs) and community based organisations (CBOs) in their communication with their "clients", i.e. those persons and communities in need of development. Marketing strategies consequently become instruments in achieving social development, with as main premise that behaviour could be changed by means of persuasive, top-down communication. Social marketing, with its roots in marketing, has a strong focus on persuasion and favours top-down communication rather than dialogical communication strategies suggested by the participatory development communication approach. It is also questionable whether social marketing can be equated with the principles of a Biblically informed approach to communication. With these questions in mind, this article discusses Biblical views on communication and the participatory development communication approach. A critique of the social marketing approach is then offered. It is argued here that there is no clear-cut answer as to whether social marketing could be described as participatory. What is clear is that there are many different views on social marketing...