Índice das práticas de governança eletrônica das fundações empresariais brasileiras: IGEF: uma análise da qualidade da transparência

Abstract

The State reform that developed in the 1990s in several countries, aimed to make the state strong and efficient. To achieve this goal it was necessary to define the functions of the state, reducing its level of interference then increase its governance and governability. The government has thus worrying about organizational development and enhancement, and mainly, with the active participation of society. The e-governance was the means used to reach that information to citizens quickly and efficiently, and in order to facilitate monitoring by users. With this era of information technology governance was needed also in the third sector. This study aims to analyze the practices of e-governance in corporate foundations through an index and its relationship with the financial resources acquired (total and by donations). For this, the methodological procedures were divided into three stages: the first sought to use the literature to identify and organize the set of best practices of e-governance adopted in the foundations, which were divided into 5 groups: content with 18 practices, with 16 services practices, 10 practices with citizen participation, privacy and security practices with 6 and 18-usability and accessibility practices. The second stage sought to use the framework of electronic governance practices for the development of Electronic Governance Index of Foundations called IGEF that was applied on the websites of 58 GIFE foundations associated with the period from 15/12/2012 to 10/01/2013. The third phase sought to identify the relationship between electronic governance, represented by IGEF and total revenues with 39 foundations and endowments with 40. Through IGEF was possible to identify the percentage of practices implemented and concluded that both total revenues and the revenues from donations are positively correlated with the level of implementation of electronic governance practices.