| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.3 MB | Adobe PDF |
Authors
Abstract(s)
O empreendedorismo social é tema recente, que se consolidou pelo crescimento das
organizações de cariz social. Como uma de suas vertentes mais significativas, as organizações
da sociedade civil constituem alternativas essenciais no enfrentamento de problemas
sociais complexos. Sua sobrevivência e seu desenvolvimento implicam a adoção de modelos
avaliativos que oportunizem informações substantivas para evidenciação do desempenho e
impacto social dos projetos desenvolvidos. Todavia, existem ainda dúvidas quanto ao conhecimento
que essas organizações têm sobre avaliação de resultado, apuramento de impacto
social e como procede a prestação de contas, considerando os projetos implementados.
Destarte, interessa compreender o que vem sendo praticado pelas organizações da sociedade
civil estudadas quanto a apuramento e divulgação de resultados, também conhecer as potencialidades
do balanço social enquanto instrumento de apuramento do impacto social e prestação
de contas por estas organizações. Esta investigação reúne uma parte teórica que orientou
a construção do estudo empírico numa abordagem qualitativa, por meio da seleção de
dois estudos de caso, envolvendo duas organizações sociais. Para a recolha de dados, fez-se
um guião de questões para entrevistas, juntamente com uma ficha de caracterização para
distingui-las. Por meio da análise de conteúdo, na modalidade temática proposta por Bardin
(2011), compararam-se as organizações. Os resultados apontam, genericamente, certo grau
de conhecimento e indicam adoção de métodos de apuramento e divulgação de impacto
mesmo ante as dificuldades que encontram, ao passo que ainda carecem de avançar na aprendizagem
e integrar outras formas, o que se aplica também à avaliação de resultados para
melhor compreensão do seu desempenho. A legitimidade foi percebida unanimemente como
vantagem na prestação de contas, praticada por meios diversificados. Indicaram as possibilidades
do balanço social enquanto instrumento útil para prestar e contas na sua perspectiva,
e diferentemente do que foi pressuposto, apontaram os limites da sua aplicabilidade como
instrumento para apuramento de impacto.
Social entrepreneurship is a current subject matter, which has been consolidated by the growth of social organizations. As one of its most significant strands, civil society organizations are essential alternatives in dealing with complex social problems. Its survival and development imply the adoption of evaluative models that provide substantive information to (demonstrate – disclosure) the performance and social impact of the projects developed. However, there are still uncertainties about the knowledge that organizations have about evaluation of results, assessment of social impact and how the accountability happens, considering the implemented projects. Therefore, it is important to understand what has been practiced by them regarding the evaluation and disclosure of results, as well as to know the potentialities of the social balance sheet as an instrument for measuring the social impact and accountability by organizations studied. This research brings together a theoretical part which guided the construction of the empirical study in a qualitative approach, through the selection of two case studies, involving two social organizations. For the collection of data, a questionnaire was written for interviews, along with a characterization sheet to distinguish them. Through content analysis, in the thematic analysis modality proposed by Bardin (2011), the organizations were compared. The results indicate, generally, a certain degree of knowledge and indicate the adoption of methods of assessment and disclosure of impact even in the face of the difficulties they encounter, while they still need to advance in learning and integrate other forms, which also apply to the evaluation of results for a better understanding of their performance. The legitimacy was perceived unanimously as an advantage in accountability, practiced by diversified means. The findings indicated the possibilities of the social report as a useful instrument for accountability in their perspective, and unlike what was assumed, they pointed out the limitations of its applicability as a tool for impact assessment.
Social entrepreneurship is a current subject matter, which has been consolidated by the growth of social organizations. As one of its most significant strands, civil society organizations are essential alternatives in dealing with complex social problems. Its survival and development imply the adoption of evaluative models that provide substantive information to (demonstrate – disclosure) the performance and social impact of the projects developed. However, there are still uncertainties about the knowledge that organizations have about evaluation of results, assessment of social impact and how the accountability happens, considering the implemented projects. Therefore, it is important to understand what has been practiced by them regarding the evaluation and disclosure of results, as well as to know the potentialities of the social balance sheet as an instrument for measuring the social impact and accountability by organizations studied. This research brings together a theoretical part which guided the construction of the empirical study in a qualitative approach, through the selection of two case studies, involving two social organizations. For the collection of data, a questionnaire was written for interviews, along with a characterization sheet to distinguish them. Through content analysis, in the thematic analysis modality proposed by Bardin (2011), the organizations were compared. The results indicate, generally, a certain degree of knowledge and indicate the adoption of methods of assessment and disclosure of impact even in the face of the difficulties they encounter, while they still need to advance in learning and integrate other forms, which also apply to the evaluation of results for a better understanding of their performance. The legitimacy was perceived unanimously as an advantage in accountability, practiced by diversified means. The findings indicated the possibilities of the social report as a useful instrument for accountability in their perspective, and unlike what was assumed, they pointed out the limitations of its applicability as a tool for impact assessment.
Description
Keywords
Organizações da sociedade civil Impacto social Apuramento de resultados Prestação de contas Balanço social Civil society organizations Social balance Social impact Performance assessement Accountability