Uso de sistemas de controle gerencial para estimular as doações às causas sociais das organizações da sociedade civil - OSC, sob a ótica da teoria da dádiva

• Ano de defesa: 2018
• Autor(a) principal: Silva Junior, William Fischer da
• Orientador(a): Dal Vesco, Delci Grapegia
• Banca de defesa: Dal Vesco, Delci , Brandalise, Loreni T. , Casagrande, Luiz Fernande
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual do Oeste do Paraná; Cascavel
• Programa de Pós-Graduação: Programa de Pós-Graduação em Administração – Mestrado Profissional
• Departamento: Centro de Ciências Sociais Aplicadas
• País: Brasil
• Palavras-chave em Português: Estratégia; Sustentabilidade no terceiro setor; Captação de recursos; Teoria da dádiva; Sistemas de controle gerencial
• Palavras-chave em Inglês: Strategy; Sustainability in the third sector; Fund-raising; Theory of gift; Management control systems
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: http://tede.unioeste.br/handle/tede/4065

The theme investigated in this study is about the strategy and sustainability of the third sector, with the objective of investigating how management control systems can stimulate donations to the social causes of Civil Society Organizations (CSOs) from the gift theory perspective. The contribution, therefore, is focused on describing the interaction between effective management and the building of relationships and relationships with donors, which will provide better fundraising, promoting the sustainability of the organization. The theoretical framework deals with the Gift Theory, a social phenomenon that seeks to relate solidarity and alliance between people and groups, creating the cause and effect necessary for the durability of some relationships. On the systems of managerial control with emphasis in the approach of the model of the levers of control of Simons (1995), that favor the coordination and the control of the organizational processes. Also on fundraising with an inherent approach to the formulation of mobilization strategies. The methodology used will be descriptive with the consensus analysis and will be carried out in two non-profit entities of the municipality of Cascavel. The field of study entities are the Association of Parents and Friends of the Exceptional (APAE) and the Cascavelense Association of Friends of the Deaf (ACAS), and the data collection was done through questionnaires with closed questions and sent to the donors of both organizations. As a conclusion, the results ratified the initial proposals of this study and it was possible to understand that there is consensus among donors about donating time, financial resources and materials for social organizations. These, in turn, need to improve their management models in order to elicit the necessary stimulus for donations to be expanded. Finally, future research could address the main obstacles to management in non-profit organizations, contributing to their development of better corporate governance and a communication strategy with society that is able to attract and retain supporters as well as analyze the aspects related to its intangible assets.