MANAGEMENT AND PERFORMANCE IN SOCIETY ORGANIZATIONS PUBLIC INTEREST (OSCIPs): A STUDY IN MICRO ENTITIES

• Autor(a) principal: Cunha, Paulo Roberto da
• Data de Publicação: 2014
• Outros Autores: Carpes, Antonio Maria da Silva, Utzig, Mara Jaqueline Santore
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4127

The difficulty in considering the public and the needs of the population gives rise to a third way called Third Sector, which is characteristic of nonprofit management. It is assumed that a good management in these entities contributes to minimize the social cost in the country. This article aims to investigate the process of performance management and results used by OSCIPs microcredit, headquartered in Santa Catarina. This research is justified initially by the relevant third sector gains in the current economic climate social world. It is further considered the fact in terms of the paucity of scientific research, focused on the management of OSCIPs. The research is characterized as descriptive, being conducted through surveys or survey and predominantly quantitative. The universe of research included 19 entities registered in AMCRED (Association of Microfinance Organizations of the State of Santa Catarina), and the analyzed sample was 13 respondents to the questionnaire sent by electronic means. The results were tabulated in spreadsheets, calculations being submitted to percentages, means, frequency and standard deviation. Following the data are presented in charts and tables accompanied by their respective analyzes. The results indicate that the management process is characterized by concern with legal compliance and mandatory disclosure. The set of characteristics identified demonstrates the need for implementation of new management tools that allow leveraging the decision-making process. Keywords: Third Sector. Microcredit. Management.