Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i14.4697 |
Resumo: | The context of decentralization of State functions and funding of Nonprofit Organizations, whose activity replaces the direct intervention of the State in meeting the citizens' needs, is in line with the New Public Management (NPM) and Public Governance. In Portugal, in order to make the management of public resources more accountable and transparent, legal regulations on financial disclosure have emerged, and, recently, the Private Institutions of Social Solidarity (IPSS), through the Portuguese Decree-Law No. 172-A/2014 (2014) are required to publish the financial reporting on their websites.Notwithstanding the fact that this requirement must only be strictly fulfilled in 2016, the IPSS have been aware of it since November 2014. Given the diffusion of innovations and the institutional theory, based on coercive isomorphism, the IPSS may have already created the conditions to fulfill this requirement.Given this context, this work intends to address the following problem: Do the IPSS have conditions to comply with the requirement of publishing financial reporting on their institutional website?This research is an analytical study and follows an inductive approach. Methodologically, it combines quantitative and qualitative research methods.Besides the aspects that the disclosure index allows to measure and assess concerning the presence of IPSS on the Internet, this research will mainly allow us to verify, up to the date of this study, about two months prior to the first mandatory publishing financial reporting on their websites, whether the IPSS have the necessary conditions to meet this legal requirement.The results show that there is very limited presence of IPSS on the Internet, the websites do not meet maturity level one and are little sophisticated, and the IPSS which disclose financial information on their websites are a small minority. |
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Evaluation of the presence on the Internet of the portuguese Private Institutions of Social SolidarityAvaliação da presença na Internet das Instituições Particulares de Solidariedade Social portuguesasThe context of decentralization of State functions and funding of Nonprofit Organizations, whose activity replaces the direct intervention of the State in meeting the citizens' needs, is in line with the New Public Management (NPM) and Public Governance. In Portugal, in order to make the management of public resources more accountable and transparent, legal regulations on financial disclosure have emerged, and, recently, the Private Institutions of Social Solidarity (IPSS), through the Portuguese Decree-Law No. 172-A/2014 (2014) are required to publish the financial reporting on their websites.Notwithstanding the fact that this requirement must only be strictly fulfilled in 2016, the IPSS have been aware of it since November 2014. Given the diffusion of innovations and the institutional theory, based on coercive isomorphism, the IPSS may have already created the conditions to fulfill this requirement.Given this context, this work intends to address the following problem: Do the IPSS have conditions to comply with the requirement of publishing financial reporting on their institutional website?This research is an analytical study and follows an inductive approach. Methodologically, it combines quantitative and qualitative research methods.Besides the aspects that the disclosure index allows to measure and assess concerning the presence of IPSS on the Internet, this research will mainly allow us to verify, up to the date of this study, about two months prior to the first mandatory publishing financial reporting on their websites, whether the IPSS have the necessary conditions to meet this legal requirement.The results show that there is very limited presence of IPSS on the Internet, the websites do not meet maturity level one and are little sophisticated, and the IPSS which disclose financial information on their websites are a small minority.O contexto da descentralização das funções do Estado e do financiamento de organizações sem fins lucrativos, cuja atividade substitui a intervenção direta do Estado no sentido de satisfazer as necessidades dos cidadãos, está em linha com a Nova Gestão Pública (NGP) e Governança Pública. Em Portugal existe legislação sobre a divulgação financeira a fim de tornar a gestão dos recursos públicos mais responsáveis e transparentes. Recentemente, as Instituições Particulares de Solidariedade Social (IPSS), através do Decreto-Lei nº 172-A/2014 (2014), estão obrigadas à publicação das demonstrações financeiras nos seus websites institucionais.Não obstante do fato de que essa exigência só ter que ser cumprida, pela primeira vez, em 2016, as IPSS têm conhecimento desta obrigação desde novembro de 2014. Dada a difusão da teoria da inovação e da teoria institucional, com base no isomorfismo coercitivo, as IPSS poderiam já ter criado as condições para cumprir este requisito. Neste contexto, este trabalho pretende abordar o seguinte problema: as IPSS têm condições para cumprir a exigência da publicação das demonstrações financeiras no seu website institucional?Esta investigação é um estudo analítico e segue uma abordagem indutiva. Metodologicamente, combina métodos de investigação quantitativos e qualitativos.Além dos aspetos que o índice de transparência permite medir e avaliar sobre a presença das IPSS na Internet, esta investigação permite, principalmente, verificar se as IPSS, à data do estudo (cerca de dois meses antes da primeira publicação de prestação de contas obrigatória), têm condições para cumprir a exigência legal de publicação de demonstrações financeiras no seu website institucional.Os resultados obtidos são indicativos de que a presença das IPSS na internet é ainda pequena, que os websites não cumprem com o nível de maturidade um, sendo pouco sofisticados e que as IPSS que divulgam informação financeira nos websites são uma pequena minoria.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2019-09-18T00:00:00Zjournal articlejournal articleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i14.4697oai:proa.ua.pt:article/4697Estudos do ISCA; No 14 (2016)Estudos do ISCA; n.º 14 (2016)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/4697https://doi.org/10.34624/ei.v0i14.4697https://proa.ua.pt/index.php/estudosdoisca/article/view/4697/3514Direitos de Autor (c) 2019 Estudos do ISCAhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFerreira, AugustaMarques, Rui PedroSantos, CarlosAzevedo, GraçaMendes, Helena2022-09-22T16:24:11Zoai:proa.ua.pt:article/4697Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:24.563321Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity Avaliação da presença na Internet das Instituições Particulares de Solidariedade Social portuguesas |
title |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity |
spellingShingle |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity Ferreira, Augusta |
title_short |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity |
title_full |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity |
title_fullStr |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity |
title_full_unstemmed |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity |
title_sort |
Evaluation of the presence on the Internet of the portuguese Private Institutions of Social Solidarity |
author |
Ferreira, Augusta |
author_facet |
Ferreira, Augusta Marques, Rui Pedro Santos, Carlos Azevedo, Graça Mendes, Helena |
author_role |
author |
author2 |
Marques, Rui Pedro Santos, Carlos Azevedo, Graça Mendes, Helena |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Ferreira, Augusta Marques, Rui Pedro Santos, Carlos Azevedo, Graça Mendes, Helena |
description |
The context of decentralization of State functions and funding of Nonprofit Organizations, whose activity replaces the direct intervention of the State in meeting the citizens' needs, is in line with the New Public Management (NPM) and Public Governance. In Portugal, in order to make the management of public resources more accountable and transparent, legal regulations on financial disclosure have emerged, and, recently, the Private Institutions of Social Solidarity (IPSS), through the Portuguese Decree-Law No. 172-A/2014 (2014) are required to publish the financial reporting on their websites.Notwithstanding the fact that this requirement must only be strictly fulfilled in 2016, the IPSS have been aware of it since November 2014. Given the diffusion of innovations and the institutional theory, based on coercive isomorphism, the IPSS may have already created the conditions to fulfill this requirement.Given this context, this work intends to address the following problem: Do the IPSS have conditions to comply with the requirement of publishing financial reporting on their institutional website?This research is an analytical study and follows an inductive approach. Methodologically, it combines quantitative and qualitative research methods.Besides the aspects that the disclosure index allows to measure and assess concerning the presence of IPSS on the Internet, this research will mainly allow us to verify, up to the date of this study, about two months prior to the first mandatory publishing financial reporting on their websites, whether the IPSS have the necessary conditions to meet this legal requirement.The results show that there is very limited presence of IPSS on the Internet, the websites do not meet maturity level one and are little sophisticated, and the IPSS which disclose financial information on their websites are a small minority. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-09-18T00:00:00Z |
dc.type.driver.fl_str_mv |
journal article journal article info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i14.4697 oai:proa.ua.pt:article/4697 |
url |
https://doi.org/10.34624/ei.v0i14.4697 |
identifier_str_mv |
oai:proa.ua.pt:article/4697 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/estudosdoisca/article/view/4697 https://doi.org/10.34624/ei.v0i14.4697 https://proa.ua.pt/index.php/estudosdoisca/article/view/4697/3514 |
dc.rights.driver.fl_str_mv |
Direitos de Autor (c) 2019 Estudos do ISCA http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Direitos de Autor (c) 2019 Estudos do ISCA http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 14 (2016) Estudos do ISCA; n.º 14 (2016) 1646-4850 0873-2019 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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