Captação de recursos e prestação de contas: um estudo nas entidades do terceiro setor que operam no Brasil

Abstract

The Third Sector has been taking on an important role within the national and international context. Although these organizations are geared toward social aspects, they need to develop their work with the same efficiency and efficacy as a private enterprise, that is, to hire good professionals and provide quality services to society. Third Sector entities are set up to satisfy people's needs and desires, combining objectives of an economic and social nature. Donations to these entities can come from the public sector, by means of convenants and subsidies, from the private sector and from individuals, in the form of donations or sponsorships. Accountability is defined as the act of accounting for certain things, and is linked to another two actions, responsibility, which it is the answerability for executing the actions, that is, collective interest should override individual interest. The topic of this survey was funding and accountability at Third Sector entities that operate in Brazil. The general aim was to investigate, at Third Sector organizations, the relationship of the sources of funds with the accountability process. To obtain data from Third Sector entities, a questionnaire was created as a survey instrument and forwarded to Third Sector entities operating in Brazil. Among a set of more or less two hundred fifty thousands (250,000) entities, the sample was random and is represented by 33 respondents, grouped in the administrative 33.33%, operating 51.52% and executive sector 15.15%. Statistical tests were conducted with the data gathered, including Chi-Squared and Pearson's r. The results obtained indicate, among the other aspects, that there is no relationship between funding and the accountability method at the entities that took part in the survey. It is suggested that future surveys replicate the instrument built at other third sector entities.