| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 414.19 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Por imposição legal, as Instituições Privadas de Solidariedade Social (IPSS) necessitam de
reforçar as exigências da transparência relativamente às atividades que realizam e aos recursos
que utilizam. As contas do exercício destas instituições obedecem ao regime da normalização
contabilística para as Entidades do Setor Não Lucrativo, devendo ser publicadas obrigatoriamente
no seu sítio institucional eletrónico até ao dia 31 de maio do ano seguinte a que dizem respeito
(art.º 14.º-A do Decreto-Lei n.º 172-A/2014, de 14 de novembro). O objetivo principal deste
trabalho é o de analisar qual o nível de transparência das IPSS na Região Autónoma da Madeira
(RAM). Para o efeito realizou-se um estudo empírico, tendo como população-alvo oitenta e cinco
entidades, registadas naquela região e com o estatuto de IPSS. Metodologicamente, conjugaramse dois métodos de investigação, o método quantitativo e o método qualitativo para aferir o grau
de transparência destas entidades na RAM. Os resultados mostraram que existem entidades que,
mesmo tendo site, continuam a não publicar os seus relatórios de contas. É uma situação
preocupante, uma vez que muitas das entidades não cumprem os requisitos legais impostos na
última alteração dos seus Estatutos, com penalizações daí decorrentes, nomeadamente a
suspensão dos apoios do Estado e a impossibilidade de celebrar acordos de cooperação.
By legal imposition, Private Institutions of Social Solidarity need to strengthen the requirements of transparency regarding the activities they perform and the resources they use. The financial year accounts of these institutions comply with the accounting standardisation system for nonprofit organizations and must be published on their institutional website by 31 May of the following year to which they relate (article 14-A of Decree-Law 172-A/2014, of 14 November). The main objective of this study is to analyse the level of transparency of the Private Institutions of Social Solidarity in the Autonomous Region of Madeira (ARM). To this end, an empirical study was carried out, having as target population eighty-five entities, registered in that region and with the Private Institution of Social Solidarity status. Methodologically, two research methods were combined, the quantitative and the qualitative methods, to assess the degree of transparency of these organizations in the Autonomous Region of Madeira. The results showed that there are organizations that, despite having a website, still do not publish their annual reports. This is a worrying situation, since many of the organisations do not comply with the legal requirements imposed in the last amendment of their Statutes, with resulting penalties, namely the suspension of State support and the impossibility of signing cooperation agreements.
By legal imposition, Private Institutions of Social Solidarity need to strengthen the requirements of transparency regarding the activities they perform and the resources they use. The financial year accounts of these institutions comply with the accounting standardisation system for nonprofit organizations and must be published on their institutional website by 31 May of the following year to which they relate (article 14-A of Decree-Law 172-A/2014, of 14 November). The main objective of this study is to analyse the level of transparency of the Private Institutions of Social Solidarity in the Autonomous Region of Madeira (ARM). To this end, an empirical study was carried out, having as target population eighty-five entities, registered in that region and with the Private Institution of Social Solidarity status. Methodologically, two research methods were combined, the quantitative and the qualitative methods, to assess the degree of transparency of these organizations in the Autonomous Region of Madeira. The results showed that there are organizations that, despite having a website, still do not publish their annual reports. This is a worrying situation, since many of the organisations do not comply with the legal requirements imposed in the last amendment of their Statutes, with resulting penalties, namely the suspension of State support and the impossibility of signing cooperation agreements.
Description
Keywords
Economia social Instituições Particulares de Solidariedade Social Transparência Entidades do Sector Não Lucrativo Região Autónoma da Madeira Social economy Private Institutions of Social Solidarity Autonomous Region of Madeira Non-Profit Organizations Transparency