As contribuições da accountability aos beneficiários para eficácia organizacional: um estudo nas organizações da sociedade civil de interesse público (OSCIP) da Paraíba
Autor(a) principal: | |
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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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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 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
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 |
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Universidade Federal da Paraíba (UFPB) |
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UFPB |
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UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
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diretoria@ufpb.br|| diretoria@ufpb.br |
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1801842937834766336 |