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

• Ano de defesa: 2017
• Autor(a) principal: Pereira, Mércia de Lima
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Accountability; Beneficiários; Eficácia; OSCIP; Beneficiaries; Efficiency; CSOPI; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/12551

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.