| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_SandraLima_MGO3S_2017 | 1.36 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Dada a especificidade e importância das Organizações Sem Fins Lucrativos assiste-se a uma
crescente procura de informação financeira e não financeira. Este trabalho pretende efetuar
uma breve caracterização da Economia Social em Portugal, abordar a evolução das
Misericórdias, enquanto Instituições Particulares de Solidariedade Social, e relevar o seu papel
atual na sociedade Portuguesa.
A partir da revisão da literatura sobre divulgação de informação será efetuado o
enquadramento teórico e serão abordadas as Teorias dos Stakeholders e Institucional, que
fundamentarão a questão da divulgação institucional ao nível da Web e serão enunciados os
principais indicadores de divulgação para formulação das hipóteses de estudo. Será também,
proposto um índice de divulgação (checklist), que estará na base de comparação da
informação divulgada pelas Misericórdias e a partir do qual será verificado o grau de
cumprimento desse índice, numa análise de conteúdo quantitativa da informação web
divulgada pelas Misericórdias Portuguesas.
Posteriormente, será verificado se efetivamente as hipóteses formuladas se verificam a partir
da aplicação de testes estatísticos e consequente análise dos resultados de forma a responder
à questão: Qual o tipo de divulgação da informação efetuada via internet e quais os fatores
que influenciam as Misericórdias Portuguesas, na divulgação de informação via internet?
Given the specific nature and importance of nonprofit organizations there is a growing demand for financial and non-financial information. This work intends to perform a brief characterization of the Social economy in Portugal, addressing the evolution of mercies, while Private Institutions of Social Solidarity, and relieve their current role in the Portuguese society. From the review of literature on disclosure of information shall be effected the theoretical framework and will address the stakeholder and institutional theories, which shall base the question of institutional disclosure at the level of the Web and will set out the main disclosure indicators for the formulation of hypotheses. Will be also proposed a disclosure index (checklist), which will be the basis for comparison of the information disclosed by the mercies and from which will be verified the degree of fulfillment of this index, a quantitative content analysis of web information disclosed by Portuguese Mercies. Later, it will be checked whether the hypotheses formulated arise from the application of statistical tests and subsequent analysis of the results in order to answer the question : What type of dissemination of information carried out by internet and what factors influence the Portuguese Mercies, on disclosure of information by internet?
Given the specific nature and importance of nonprofit organizations there is a growing demand for financial and non-financial information. This work intends to perform a brief characterization of the Social economy in Portugal, addressing the evolution of mercies, while Private Institutions of Social Solidarity, and relieve their current role in the Portuguese society. From the review of literature on disclosure of information shall be effected the theoretical framework and will address the stakeholder and institutional theories, which shall base the question of institutional disclosure at the level of the Web and will set out the main disclosure indicators for the formulation of hypotheses. Will be also proposed a disclosure index (checklist), which will be the basis for comparison of the information disclosed by the mercies and from which will be verified the degree of fulfillment of this index, a quantitative content analysis of web information disclosed by Portuguese Mercies. Later, it will be checked whether the hypotheses formulated arise from the application of statistical tests and subsequent analysis of the results in order to answer the question : What type of dissemination of information carried out by internet and what factors influence the Portuguese Mercies, on disclosure of information by internet?
Description
Dissertação de Mestrado em Gestão das Organizações do Terceiro Setor
Keywords
Divulgação Web Índice de Divulgação Misericórdias Portuguesas Organizações Sem Fins Lucrativos
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Tecnologia e Gestão