As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba

Detalhes bibliográficos
Autor(a) principal: Pereira, Mércia de Lima
Data de Publicação: 2017
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/12551
Resumo: Beneficiaries can be considered the main actors of non-profit organizations, that is, to whom the services and / or activities of such entities are intended. Thus, take into consideration the anxieties of these agents can strengthen social entities, as they know, more than anyone, their needs. The limited national and international literature on this subject expresses that the participation of the beneficiaries in the planning and execution of the activities of the non-profit organizations (also known as accountability) is fundamental for achieving organizational effectiveness. In this sense, this research has the objective of analyzing the contributions of accountability to the beneficiaries for the effectiveness of Civil Society Organizations of Public Interest (CSOPI) of the state of Paraíba. The research is classified as exploratory, descriptive, survey, documentary and field research, having been developed in a quantitative-qualitative approach. To obtain the information in the organizations, initially, a documentary research was carried out, from explorations in the pages of the organizations in the Internet: visit to sites, blogs and / or social networks to verify the objectives of the activities, the information about its beneficiaries, as well as other information that could indicate the use of accountability to the beneficiaries, in order to correlate them with the information collected later through a semistructured questionnaire, which was applied to 18 CSOPI managers from Paraíba, directly in the entities. In a complementary manner, two entities were chosen from the respondents, who had similar characteristics, to conduct semi-structured interviews with the manager, one employee and three beneficiaries, in each of the two entities selected, totaling ten interviews. The main results indicated a correspondence between the mechanisms of accountability to beneficiaries and the achievement of effectiveness. Through the Spearman correlation, there was a positive and significant correlation between the level of effectiveness of CSOPI and the variables of information disclosure, complaint procedures and attitudes of the team of collaborators, indicating that the greater the use of these practices in the entities, the greater will be effectiveness. Through the qualitative analysis, it was observed that the entity surveyed where accountability practices predominated to the beneficiaries was also the one that has better evaluations of the stakeholders (manager, employee and beneficiaries) about the effectiveness in the activities that develops. Thus, it can be concluded that accountability practices to beneficiaries represent instruments that allow the achievement of better performance in the entities studied, contributing positively to the achieve of organizational effectiveness.
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spelling As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da ParaíbaAccountabilityBeneficiáriosEficáciaOSCIPBeneficiariesEfficiencyCSOPICNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISBeneficiaries can be considered the main actors of non-profit organizations, that is, to whom the services and / or activities of such entities are intended. Thus, take into consideration the anxieties of these agents can strengthen social entities, as they know, more than anyone, their needs. The limited national and international literature on this subject expresses that the participation of the beneficiaries in the planning and execution of the activities of the non-profit organizations (also known as accountability) is fundamental for achieving organizational effectiveness. In this sense, this research has the objective of analyzing the contributions of accountability to the beneficiaries for the effectiveness of Civil Society Organizations of Public Interest (CSOPI) of the state of Paraíba. The research is classified as exploratory, descriptive, survey, documentary and field research, having been developed in a quantitative-qualitative approach. To obtain the information in the organizations, initially, a documentary research was carried out, from explorations in the pages of the organizations in the Internet: visit to sites, blogs and / or social networks to verify the objectives of the activities, the information about its beneficiaries, as well as other information that could indicate the use of accountability to the beneficiaries, in order to correlate them with the information collected later through a semistructured questionnaire, which was applied to 18 CSOPI managers from Paraíba, directly in the entities. In a complementary manner, two entities were chosen from the respondents, who had similar characteristics, to conduct semi-structured interviews with the manager, one employee and three beneficiaries, in each of the two entities selected, totaling ten interviews. The main results indicated a correspondence between the mechanisms of accountability to beneficiaries and the achievement of effectiveness. Through the Spearman correlation, there was a positive and significant correlation between the level of effectiveness of CSOPI and the variables of information disclosure, complaint procedures and attitudes of the team of collaborators, indicating that the greater the use of these practices in the entities, the greater will be effectiveness. Through the qualitative analysis, it was observed that the entity surveyed where accountability practices predominated to the beneficiaries was also the one that has better evaluations of the stakeholders (manager, employee and beneficiaries) about the effectiveness in the activities that develops. Thus, it can be concluded that accountability practices to beneficiaries represent instruments that allow the achievement of better performance in the entities studied, contributing positively to the achieve of organizational effectiveness.NenhumaOs beneficiários podem ser considerados os atores principais das organizações sem fins lucrativos, ou seja, a quem os serviços e/ou atividades de tais entidades se destinam. Dessa forma, levar em consideração os anseios desses agentes pode fortalecer as entidades sociais, pois estes sabem, mais do que ninguém, de suas necessidades. A reduzida literatura nacional e internacional sobre este assunto expressa que a participação dos beneficiários no planejamento e na execução das atividades das organizações sem fins lucrativos (também conhecida como accountability) é fundamental para o alcance da eficácia organizacional. Nesse sentido, esta pesquisa tem o objetivo de analisar as contribuições da accountability aos beneficiários para a eficácia das Organizações da Sociedade Civil de Interesse Público (OSCIP) do estado da Paraíba. A pesquisa se classifica como exploratória, descritiva, levantamento, documental e pesquisa de campo, tendo sido desenvolvida em uma abordagem quanti-qualitativa. Para se obterem as informações nas organizações, inicialmente, realizou-se uma pesquisa documental, a partir de explorações nas páginas das organizações na internet: visitação a sites, blogs e/ou redes sociais para verificar os objetivos das atividades, as informações sobre seus beneficiários, bem como outras informações que pudessem indicar a utilização de accountability aos beneficiários, de forma a correlacioná-las com as informações colhidas posteriormente por meio de um questionário semiestruturado, o qual foi aplicado a 18 gestores de OSCIP da Paraíba, diretamente nas entidades. De forma complementar, foram escolhidas duas entidades dentre as que responderam ao questionário, que possuíam características semelhantes, para a realização de entrevistas semiestruturadas com o gestor, um colaborador e três beneficiários, em cada uma das duas entidades escolhidas, totalizando dez entrevistas. Os principais resultados indicaram correspondência entre os mecanismos de accountability aos beneficiários e o alcance da eficácia. Por meio da correlação de Spearman, obteve-se correlação positiva e significativa entre o nível de eficácia das OSCIP e as variáveis divulgação de informações, procedimentos de reclamação e atitudes da equipe de colaboradores, indicando que quanto maior for a utilização dessas práticas nas entidades, maior será também a eficácia alcançada. Por meio da análise qualitativa, observou-se que a entidade pesquisada onde predominaram práticas de accountability aos beneficiários também foi a que tem melhores avaliações dos stakeholders (gestor, colaborador e beneficiários) acerca da eficácia nas atividades que desenvolve. Assim, pode-se concluir que as práticas de accountability aos beneficiários representam instrumentos que permitem a conquista de melhores desempenhos nas entidades estudadas, contribuindo positivamente para o alcance da eficácia organizacional.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBPaiva, Simone Bastoshttp://lattes.cnpq.br/0784559041772247Pereira, Mércia de Lima2018-12-11T16:55:54Z2018-12-112018-12-11T16:55:54Z2017-03-27info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/12551porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2018-12-11T20:20:04Zoai:repositorio.ufpb.br:123456789/12551Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2018-12-11T20:20:04Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false
dc.title.none.fl_str_mv As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
title As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
spellingShingle As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
Pereira, Mércia de Lima
Accountability
Beneficiários
Eficácia
OSCIP
Beneficiaries
Efficiency
CSOPI
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
title_full As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
title_fullStr As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
title_full_unstemmed As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
title_sort As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
author Pereira, Mércia de Lima
author_facet Pereira, Mércia de Lima
author_role author
dc.contributor.none.fl_str_mv Paiva, Simone Bastos
http://lattes.cnpq.br/0784559041772247
dc.contributor.author.fl_str_mv Pereira, Mércia de Lima
dc.subject.por.fl_str_mv Accountability
Beneficiários
Eficácia
OSCIP
Beneficiaries
Efficiency
CSOPI
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
topic Accountability
Beneficiários
Eficácia
OSCIP
Beneficiaries
Efficiency
CSOPI
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description Beneficiaries can be considered the main actors of non-profit organizations, that is, to whom the services and / or activities of such entities are intended. Thus, take into consideration the anxieties of these agents can strengthen social entities, as they know, more than anyone, their needs. The limited national and international literature on this subject expresses that the participation of the beneficiaries in the planning and execution of the activities of the non-profit organizations (also known as accountability) is fundamental for achieving organizational effectiveness. In this sense, this research has the objective of analyzing the contributions of accountability to the beneficiaries for the effectiveness of Civil Society Organizations of Public Interest (CSOPI) of the state of Paraíba. The research is classified as exploratory, descriptive, survey, documentary and field research, having been developed in a quantitative-qualitative approach. To obtain the information in the organizations, initially, a documentary research was carried out, from explorations in the pages of the organizations in the Internet: visit to sites, blogs and / or social networks to verify the objectives of the activities, the information about its beneficiaries, as well as other information that could indicate the use of accountability to the beneficiaries, in order to correlate them with the information collected later through a semistructured questionnaire, which was applied to 18 CSOPI managers from Paraíba, directly in the entities. In a complementary manner, two entities were chosen from the respondents, who had similar characteristics, to conduct semi-structured interviews with the manager, one employee and three beneficiaries, in each of the two entities selected, totaling ten interviews. The main results indicated a correspondence between the mechanisms of accountability to beneficiaries and the achievement of effectiveness. Through the Spearman correlation, there was a positive and significant correlation between the level of effectiveness of CSOPI and the variables of information disclosure, complaint procedures and attitudes of the team of collaborators, indicating that the greater the use of these practices in the entities, the greater will be effectiveness. Through the qualitative analysis, it was observed that the entity surveyed where accountability practices predominated to the beneficiaries was also the one that has better evaluations of the stakeholders (manager, employee and beneficiaries) about the effectiveness in the activities that develops. Thus, it can be concluded that accountability practices to beneficiaries represent instruments that allow the achievement of better performance in the entities studied, contributing positively to the achieve of organizational effectiveness.
publishDate 2017
dc.date.none.fl_str_mv 2017-03-27
2018-12-11T16:55:54Z
2018-12-11
2018-12-11T16:55:54Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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format masterThesis
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dc.identifier.uri.fl_str_mv https://repositorio.ufpb.br/jspui/handle/123456789/12551
url https://repositorio.ufpb.br/jspui/handle/123456789/12551
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv Attribution-NoDerivs 3.0 Brazil
http://creativecommons.org/licenses/by-nd/3.0/br/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NoDerivs 3.0 Brazil
http://creativecommons.org/licenses/by-nd/3.0/br/
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Universidade Federal da Paraíba
Brasil
Finanças e Contabilidade
Programa de Pós-Graduação em Ciências Contábeis
UFPB
publisher.none.fl_str_mv Universidade Federal da Paraíba
Brasil
Finanças e Contabilidade
Programa de Pós-Graduação em Ciências Contábeis
UFPB
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da UFPB
instname:Universidade Federal da Paraíba (UFPB)
instacron:UFPB
instname_str Universidade Federal da Paraíba (UFPB)
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reponame_str Biblioteca Digital de Teses e Dissertações da UFPB
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repository.name.fl_str_mv Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)
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