Search

The main objective of this article is to conduct a comparative analysis of good practices resulting from the interaction between strategic management and social management in two non-profit organizations focused on serving refugees. Through exploratorydescriptive research of a qualitative nature, the central problem of the research is to find answers to the question: How much the interactivity between strategic management and social management contributes to characterize the good practices of the sector? Initially, data collection was carried out through bibliographic and documentary research and, later, field research using semi-structured interviews with the main agents involved in the enterprise. The results indicate that in the good practices of the third sector entities analyzed, in both, common principles of social management are adopted (reception, protection, promotion and integration), while the principles of strategic management are consolidated only in the larger organization, in the smaller organization the empirical view predominates without the establishment of formal administrative procedures. The main obstacles encountered were bureaucratic processes, lack of preparation and structure for humanized care, and little knowledge about interculturality among those responsible for public policies. The contribution of the research lies in the finding that, despite the relevance of the interaction between strategic management and social management, good practices in non-profit organizations operate fundamentally based on social management, in which ideological alignment becomes one of the main pillars for the engagement of those involved. [ABSTRACT FROM AUTHOR]

This research identified the most recurrent inconsistencies pointed out by independent auditing to financial statements in Brazilian Non-Profit Organizations (NPO). Based on descriptive and documental research, with a categorical qualitative approach and content analysis complemented by quantitative analysis, 73 audit reports related to NPO Financial Statements were examined, 15 of which contained reservations. The most recurrent inconsistencies are concentrated on aspects of reconciliation of accounting accounts (pointed out by non-Big4 audits), nonconformities in fixed assets (mostly in associations of the hospital area), provisions made erroneously, and errors in the presentation of the financial statements. Examining of the relationship between audit qualifications occurrence and the audited NPO characteristics indicated that associations are more susceptible to reservations, especially those in the health area. Results contribute to the preparing financial statements process in NPO, especially for associations, by presenting the most critical aspects of recognition, measurement, and disclosure that gave rise to audit qualifications in Brazilian NPO. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Direitos Fundamentais & Democracia is the property of Revista de Direitos Fundamentais & Democracia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Business & Projects / Revista de Gestão e Projetos is the property of Revista de Gestao e Projetos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present study proposes a structural model to identify the reasons why individuals become volunteers. The empirical space was the Pastoral da Criança -- social action agency of the National Conference of Bishops of Brazil (CNBB) -- a community-based institution that has its work based on Christian values like solidarity and the sharing of knowledge. The theoretical framework discusses the various concepts of volunteering presented by the foreign authors Wilson (2000); Clary, Snyder and Ridge (1992); Bussell and Forbes (2002); Cnaan, Handy and Wadsworth (1996) and Penner (2002); and by the authors Figueiredo (2005); Souza Lima and Marques (2008); Sampaio (2004); Souza and Carvalho (2006); Piccoli (2009) and Vervloet (2009) in the Brazilian context. The main theoretical references for the construction of the tested model was based on studies by Mostyn (1983) and the studies conducted by Carvalho e Souza (2006); Souza, Medeiros and Fernandes (2006); Souza et al. (2009, 2010) and Cavalcante et al. (2011a, 2011b, 2011c, 2011d). Data collection was done through a survey with 21 indicators, in two visits to cities from the Diocese of Pesqueira, Pernambuco. The first data collection occurred in the period between May 30 and June 3, 2011, in Buique/PE and the second collection happened in Pesqueira/PE, in St. Joseph Seminary, in the period between July 6 and July 8, 2011. Seven hundred twenty questionnaires were collected. The sample was divided into two parts. Exploratory Factor Analysis was applied to the first part and Confirmatory Factor Analysis -- structural equation modeling -- to the second half. The examination of the results achieved by the expectations enables the conclusion for validity and reliability of the proposed model. Therefore, the motivation of volunteers for Pastoral da Criança can be explained by a set of interactions among the five attributes tested: Altruistic, Affectionate, Amiable, Adjusted and Wise. [ABSTRACT FROM AUTHOR]

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Direito Internacional Econômico e Tributário (RDIET) is the property of Revista de Direito Internacional Economico e Tributario (RDIET) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present state of interaction with the third sector has shown the need for systematization of the processes of the interactional activities of the entities participating in the third sector. These entities usually invest in the knowledge of the activities end, as expected, but lately experiences in trying to rise resources, be they public or private, accountability and internal control of the entity have demanded higher attention than activities end, pretending the entities from being competitive in raising resources and reporting results.This article aims at exploring, in a systemic perspective, the process of control of resources of a third sector entity, starting from the need of planning, budget, financial and accountability with a methodological conception, aiming at sustainability and transparence of the third sector entities. [ABSTRACT FROM AUTHOR]

Copyright of Dimensión Empresarial is the property of Universidad Autonoma del Caribe, Departamento del Atlantico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Direitos Fundamentais & Democracia is the property of Revista de Direitos Fundamentais & Democracia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciências da Administração is the property of Universidade Federal de Santa Catarina, Departamento de Ciencias da Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The inter-relationships in the nonprofit sector intrigue many researches about the real purpose of their existence. However, it is known that the third sector entities that form networks generally identify their selves with the goals proposed by these organizations in order to cooperate with each other, so that there is joint action that benefits everyone. The present study sought to analyze, as perceived by the managers, the formation of interorganizational relations in the third sector between the entities involved, in relation to the reasons and benefits of this partnership and how it gives the learning process between these organizations. We conducted a descriptive and qualitative study and was adopted the method of case study. The focus of the analysis unit was the network of eight social organizations in the nonprofit sector, located in the state of Rio Grande do Sul, formed in 2003 and currently composed of thirteen social organizations. The results revealed that the main motivating reasons, for training the network was the joint action, resources access, greater collaboration among social entities and obtaining financial resources. Among the benefits identified include the search for solutions to common problems, the quality increase, supply the organizations needs and economic efficiency. In the learning process can be noted the predominance of adaptive organizational learning, in which organizations learn to adapt to the environment through changes in their behavior, in search of better conditions, resources for entities maintenance and the joint reach of goals. The results showed the existence of trust between the partners, having a relationship with the credibility, visibility and solidarity between the entities involved. However, it was not possible to identify the influence of trust in terms of motivation, goals and benefits obtained through the relationship, or in relation to organizational learning. The results revealed that there is a great appreciation by managers about the economic factor for the formation of the network, since access to resources and economic efficiency were commented on most of the interviewees, as a benefit and reason for the network formation, what shows to be present in the management of the organizations. [ABSTRACT FROM AUTHOR]

This article presents a model of the life cycle of social enterprises. The primary data were obtained from interviews with founders of ten social ventures of Curitiba (PR) about the life history of the organization. The qualitative analysis identified five stages of evolution (Social Action, Association, Social Visibility, Social Network and Social Representation) with, respectively, six times of crisis that determine the transition to a later stage (Social disequilibrium, Identity, Focus, Control, Accountability and Ethics). The study reinforces the differences between social entrepreneurship and the private and justifies the differential treatment between them. The model can support the decision makers on the future of the organization, as well as public and private funders, network managers, social researchers, consultants, public administrators and other stakeholders and paves the way for further studies on the subject. [ABSTRACT FROM AUTHOR]

The present objective is to verify to what extent the information disseminated by third sector entities in the Federal District allow to find factors regarding the Efficiency in allocating resources to programs, to the Financial Stability, the amount of Information Avialable and the level of Reputation of non-profit organizations, important to the grantors, according to Trussel and Parson (2008). The factorial analysis was used and the results corroborate the theoretical framework research. We argue, finally, that the results evidence a relation confirming that the lower the Total Expense proportional to each beneficiary more increased is the efficiency degree. [ABSTRACT FROM AUTHOR]

Copyright of Revista Crítica de Ciências Sociais is the property of Centro de Estudos Sociais and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to determine the contribution of the main system of internal controls for the economic sustainability of an Association to support children and youth in the State of Minas Gerais. For this research was made visits to the Association, document analysis and interviews with senior management, employees of the financial and administrative. It was observed that the absence of some controls facilitates fraud, errors and waste physical and financial resources. Already the existing internal controls contribute to a better utilization and distribution of resources, and greater transparency of actions taken by providing an economic sustainability of the Association. [ABSTRACT FROM AUTHOR]

Copyright of Revista Crítica de Ciências Sociais is the property of Centro de Estudos Sociais and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Terceiro Setor is the property of Revista Terceiro Setor and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade e Organizações is the property of Revista de Contabilidade e Organizacoes and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciências da Administração is the property of Universidade Federal de Santa Catarina, Departamento de Ciencias da Administracao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The interests of the community are the basis, the key features of the Third Sector as an actor in the exercising of citizenship. The crisis of the Constitutional and Institutional State that is not effectively reaching its social function is the result of the impact caused by political and economic events over the centuries which attributed to the legitimized of the Civil Society intense social demands that previously were belonging to the State itself. The reflections in this article are concentrated on the performance of the Third Sector, its social function, the mechanisms of work and public policies used in the search of the paths to citizenship. [ABSTRACT FROM AUTHOR]

This article presents an analysis of job offers in organizations recognized as belonging to the third sector. This profile was developed based on the job offers published on the websites of organizations that are references in this social area (Rits and Gife) between the years 2004 and 2006. The profile of this new labor space also constitutes an observation channel that allows the reflection about the configuration of Brazilian public policies. [ABSTRACT FROM AUTHOR]

In recent years, the world has witnessed growing concern about social issues and assistance. People join to create organizations with the only goal of trying to mitigate social problems. This gives rise to the so-called Tertiary Sector, which is expanding and manages to help to fulfill the needs generated by the government's incapacity to play its role. Nevertheless, many organizations in this sector present management problems. The methodology focuses on a bibliographic review of the subject, as well as an empirical research. The empirical research has shown that it is actually possible to apply value based management, provided that modifications are made for the organization's economic assessment. This study presents an adaptation of value based management, a tool used by for-profi t companies, to tertiary-sector organizations, as well as the calculation of EVATM for not-for-profi t organizations. [ABSTRACT FROM AUTHOR]