| Name: | Description: | Size: | Format: | |
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| DM_PatriciaSilva_MGO3S_2016 | 902.78 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Na atividade económica das sociedades modernas verifica-se um progressivo aumento da importância das Organizações Sem Fins Lucrativos (OSFL), levando assim a uma crescente procura de informação financeira e não financeira destas mesmas organizações.
Tendo em conta a missão, valores e características de ação, e de modo a que os seus documentos de prestação de contas espelhem uma imagem fidedigna e verdadeira do seu desempenho, tanto a nível interno como a nível externo, isto é, quer para os seus órgãos de gestão, quer para os restantes stakeholders, as OSFL devem cada vez mais dar relevância à prestação de contas (accountability) que fazem.
Com esta investigação pretende-se perceber, no retrato da evolução da prestação de contas por parte das OSFL, se a informação divulgada vai de encontro ao que os stakeholders pretendem saber e quais as implicações desta prestação de contas na visão dos diversos atores envolvidos. Pretende-se um olhar integrado sobre a forma como as organizações lidam com a prestação de contas, as perspetivas dos stakeholders sobre o comportamento dessas mesmas organizações, tendo em conta aspetos como a responsabilização e a transparência e indicadores como a sustentabilidade económica e a criação de valor social.
In the economic activity of modern societies, there was a progressive increase in the importance of Nonprofit Organizations (NPO), thus leading to a growing demand for financial and non-financial information from these same organizations. Taking into account the mission, values and characteristics of action, and in such a way that their accountability documents reflect a reliable and true image of their performance, both internally and externally, namely for their management departments , and for other stakeholders, NPO should increasingly give prominence to their accountability. This research intends to understand, in the picture of the evolution of accountability by the Third Sector Organizations, if the information disclosed goes against what the stakeholders want to know and which are the implications of this accountability in the view of the various actors involved. An integrated look at how organizations deal with accountability, stakeholder perspectives on the behavior of these organizations, taking into account aspects such as responsibility and transparency and indicators such as economic sustainability and the creation of social valor.
In the economic activity of modern societies, there was a progressive increase in the importance of Nonprofit Organizations (NPO), thus leading to a growing demand for financial and non-financial information from these same organizations. Taking into account the mission, values and characteristics of action, and in such a way that their accountability documents reflect a reliable and true image of their performance, both internally and externally, namely for their management departments , and for other stakeholders, NPO should increasingly give prominence to their accountability. This research intends to understand, in the picture of the evolution of accountability by the Third Sector Organizations, if the information disclosed goes against what the stakeholders want to know and which are the implications of this accountability in the view of the various actors involved. An integrated look at how organizations deal with accountability, stakeholder perspectives on the behavior of these organizations, taking into account aspects such as responsibility and transparency and indicators such as economic sustainability and the creation of social valor.
Description
Dissertação em Gestão de Organizações do 3.º Setor
Keywords
Organizações Sem Fins Lucrativos Stakeholder Accountability Sustentabilidade Económica Criação de Valor Social
Citation
Publisher
Instituto Politécnico do Porto, Escola Superior de Tecnologia e Gestão