Divulgar para quê? Índice de disclosure e a importância atribuída por doadores e gestores à divulgação voluntária de informação

• Autor(a) principal: Pereira de Souza, Laísa Aparecida
• Data de Publicação: 2021
• Outros Autores: Lima, Emanoel Marcos, de Oliveira Vendramin, Elisabeth, Pereira, Carlos Alberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/10943

- Purpose of the research: To analyze whether the index of disclosure via the website practiced by non-profit entities is in line with the importance attributed by donors and managers to the voluntary disclosure of information. - Theoretical framework: Theory of Disclosure. - Methodology: A dissemination index (WDI) and questionnaires to donors and entities from the Clique Esperança project, in Campo Grande / MS, were built in order to examine the perception of these two groups about the importance of information dissemination. - Results: The findings show that the average level of disclosure of general information is 56.51%, accounting information is only 7.69% and performance information is 19.23%, although there is a high convergence between as perceptions of donors and managers about the importance of this information. Still, there was a partial alignment between these perceptions and indices practiced, with a high degree of alignment of general information and a low degree of alignment of accounting information and performance. - Originality: Conciliation of the perceptions of managers and donors about the importance of disclosure on websites. - Theoretical and practical contributions: Addresses the interaction between donors/donations and entity/disclosure and also in the optimization of information dissemination practices, reducing information asymmetry.