Avaliação Comparativa de Métodos de Mensuração e Avaliação de Desempenho para Organizações do Terceiro Setor
DOI:
https://doi.org/10.21118/apgs.v12i4.6229Palavras-chave:
Terceiro Setor, Desempenho, Eficácia, Resultados, ImpactosResumo
Organizações do Terceiro Setor são financiadas por recursos públicos e privados. Mas, para que possam receber esses recursos, necessitam demonstrar os resultados gerados, com base nos objetivos e metas pactuados com seus financiadores. Logo, a adoção de melhores práticas de mensuração de desempenho é importante para assegurar maior transparência e aderência aos resultados esperados. Portanto, o objetivo deste ensaio teórico é apresentar as práticas de mensuração de desempenho adotadas pelo setor e determinar aquelas que podem ser consideradas benchmarkings internacionais. Esse trabalho apresenta contribuições ao estabelecer um referencial teórico para avaliação de desempenho que pode ser adotado como instrumento de comparação aos modelos atuais. Desta forma, foi realizada uma pesquisa exploratória qualitativa cujos dados foram tratados por meio de análise de conteúdo. Os achados demonstraram que as melhores práticas de avaliação de desempenho estão relacionadas à mensuração de eficácia e pela apuração dos resultados e impactos gerados aos diversos beneficiários.Downloads
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Referências
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BROWN, L. D.; MOORE, M. H. Accountability, strategy, and international nongovernmental organizations. Nonprofit and Voluntary Sector Quarterly, v. 30, n. 3, p. 569–587, set. 2001.
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CABRAL, E. H. de S. A gestão social do terceiro setor e suas dualidades. Revista Administração em Diálogo, v. 2, n. 11, p. 21-34, 2008.
CARMAN, J. G. Evaluation practice among community-based organizations: research into the reality. American Journal of Evaluation, v. 28, n. 1, p. 60-75, mar. 2007.
CONNOLLY, C.; HYNDMAN, N. Performance reporting: a comparative study of British and Irish charities. The British Accounting Review, v. 36, p. 127-154, 2004.
CONTROLLER AND AUDITOR-GENERAL. The Auditor-General’s observations on the quality of performance reporting. Discussion Paper. Public Audit Act 2001, Section 21. NZ, jun. 2008.
CORDERY, C.; SINCLAIR, R. Measuring performance in the third sector. Qualitative Research in Accounting & Management, v. 10, n. 3/4, p. 196-212, 2013.
DAVIES, R.; DART, J. The ‘Most Significant Change’ (MSC) Technique: a Guide to Its Use by Rick Davies and Jess Dart. 2005. Disponível em: <https://www.mande.co.uk/docs/MSCGuide.pdf>. Acesso em: 20 ago. 2017.
DAWSON, A. A case study of impact measurement in a third sector umbrella organisation. International Journal of Productivity and Performance Management, v. 59, n. 6, p. 519-533, 2010.
EBRAHIM, A.; RANGAN, V. K. The limits of nonprofit impact: a contingency framework for measuring social performance. Working Paper Harvard Business School 10-099, 2010.
ELKINGTON, J. Cannibals with forks: the triple bottom line of 21st century business. Oxford. UK: Capstone, 1997, 416p.
ENSSLIN, L.; VIANNA, W. B. Adaptação de ferramentas gerenciais para gestão no Terceiro Setor: relevância do Balanced Scorecard – uma simulação. Revista de Economia e Administração, v. 6, n. 1, p. 69-82, jan./mar. 2007.
EPSTEIN, M. J.; McFARLAN, F. W. Measuring the efficiency and effectiveness of a nonprofit’s performance. Strategic Finance, p. 27-34, oct. 2011.
ENJOLRAS, B. Measuring the impact of the Third Sector: from concepts to metrics. TSI Working Paper N° 5, Seventh Framework Programme, European Union. Brussels: Third Sector Impact, 2015.
FERNANDES, R. C. Privado porém público: o terceiro setor na América Latina. Rio de Janeiro: Relume-Dumará, 1994.
FISCHER, R. M. O desafio da colaboração: práticas de responsabilidade social entre empresas e o terceiro setor. São Paulo: Editora Gente, 2002.
FUX, L.; MODESTO, P.; MARTINS, H. F. (2017). Organizações sociais: após a decisão do STF na ADI nº 1.923/2015. Belo Horizonte: Editora Fórum Conhecimento Jurídico, 2017, 277p.
GASPER, D. Evaluating the “Logical Framework Approach” towards learning-oriented development evaluation. Public Administration and Development, v. 20, p. 17-28, 2000.
GIBBON, J.; DEY, C. Developments in social impact measurement in the third sector: scaling up or dumbing down? Social and Environmental Accountability Journal, v. 31, n. 1, p. 63-72, 2011.
HALL, M. Evaluation logics in the Third Sector. Voluntas, v. 25, p. 307-336, 2014.
HIND, A. The governance and management of charities. East Barnet: Voluntary Sector Press, 1995.
HOEFER, R. Accountability in action? Program evaluation in nonprofit human service agencies. Nonprofit Management & Leadership, v. 11, n. 2, p. 167-177, Winter 2000.
HUANG, H. J.; HOOPER, K. New Zealand funding organisations: how do they make decisions on allocating funds to not-for-profit organisations? Qualitative Research in Accounting & Management, v. 8, n. 4, p. 425-449, 2011.
JACOBS, A.; BARNETT, C.; PONSFORD, R. Three approaches to monitoring: feedback systems, participatory monitoring and evaluation and logical frameworks. IDS Bulletin, v. 41, n. 6, p. 36-44, nov. 2010.
JENTZ, G. J.; MOLOZZI, G. A.; ZONTA, P. C.; SEHNEM, S. As dimensões da sustentabilidade em uma organização do terceiro setor em Santa Catarina: um estudo no programa oficina educativa verde vida. Amazônia, Organizações e Sustentabilidade, v. 4, n. 1, p. 127-150, jan./jun. 2015.
KAPLAN, R. S.; NORTON, D. P. A estratégia em ação: Balanced Scorecard. 22. ed. Rio de Janeiro: Elsevier, 1997.
KAPLAN, R. S. Strategic performance measurement and management in nonprofit organizations. Nonprofit Management & Leadership, v. 11, n. 3, p. 353-370, spring 2001.
KELLOGG FOUNDATION. Logic Model Development Guide: using logic models to bring together planning, evaluation, and action. EUA, Michigan: W. K. Kellogg Foundation, 2004.
LECY, J. D.; SCHMITZ, H. P.; SWEDLUND, H. Non-governmental and not-for-profit organizational effectiveness: a modern synthesis. Voluntas, v. 23, p. 434-457, 2012.
LeROUX, K.; WRIGHT, N. S. Does performance measurement improve strategic decision making? Findings from a national survey of nonprofit social service agencies. Nonprofit and Voluntary Sector Quarterly, v. 39, n. 4, p. 571-587, 2010.
LINGANE, A.; OLSEN, S. Guidelines for social return on investment. California Management Review, v. 46, n. 3, p. 116-135, 2004.
LUKE, B.; BARRAKET, J.; EVERSOLE, R. Measurement as legitimacy versus legitimacy of measures: performance evaluation of social enterprise. Qualitative Research in Accounting & Management, v. 10, n. 3/4, p. 234-258, 2013.
MELO, C. The concept of public value as a strategic framework for Brazilian public organizations. The case of the people management directory of the president’s office in Brazil. Grupo XXI: Programa Minerva, 2007.
MOORE, M. H. The Public Value Scorecard: a rejoinder and an alternative to “Strategic Performance Measurement and Management in Non-Profit Organizations” by Robert Kaplan. Working Papers of The Hauser Center for Nonprofit Organizations Harvard University, n. 18, may. 2003.
MOORE, M. H. Managing for value: organizational strategy in for-profit, non-profit and governmental organizations. Nonprofit and Voluntary Sector Quarterly, v. 29, n. 1, p. 183-208, 2000.
MORARIU, J.; ATHANASIADES, K.; PANKAJ, V.; GRODZICKI, D. State of Evaluation 2016. EUA: Innovation Network, 2016, 24p. Disponível em: <https://www.innonet.org/media/2016-State_of_Evaluation.pdf>. Acesso em: 05 ago. 2017.
MOXHAM, C. Understanding third sector performance measurement system design: a literature review. International Journal of Productivity and Performance Management, v. 63, n. 6, p. 704-726, 2014.
MOXHAM, C.; BOADEN, R. The impact of performance measurement in the voluntary sector: identification of contextual and processual factors. International Journal of Operations & Production Management, v. 27, n. 8, p. 826-845, 2007.
NCVO. Inspiring impact: the code of good impact practice. London: NPC, 2013.
OLSEN, S.; GALIMIDI, B. Catalog of approaches to impact measurement: assessing social impact in private ventures. EUA, Nova York: Social Venture Technology Group, 2008.
PEARCE, J. Social Audit and Accounting Manual. Edinburgh: Community Business Scotland (CBS) Network, 2001.
PEARCE, J.; KAY, A. Social Accounting and Audit: the manual. Edinburgh: Community Business Scotland (CBS) Network, 2005.
PEARCE, J.; KAY, A. Really telling accounts? Exeter: Social Audit Network, 2008.
RAMADAN, M. A.; BORGONOVI, E. Performance measurement and management in non-governmental organizations. Journal of Business and Management, v. 17, n. 2, III, p. 70-76, 2015.
RICHARD, P. J.; DEVINNEY, T. M.; YIP, G. S.; JOHNSON, G. Measuring organizational performance: towards methodological best practice. Journal of Management, v. 35, n. 3, p. 718-804, jun. 2009.
SAJ, P. Charity performance reporting: comparing board and executive roles. Qualitative Research in Accounting & Management, v. 10, n. 3/4, p. 347-368, 2013.
SALAMON, L. M.; GELLER, S. L.; MENGEL, K. L. Nonprofits, innovation, and performance measurement: separating fact from fiction. Communiqué Johns Hopkins Center for Civil Society Studies, n. 17, 2010.
SAWHILL, J. C.; WILLIAMSON, D. Mission impossible? Measuring success in nonprofit organizations. Nonprofit Management & Leadership, v. 11, n. 3, p. 371-386, spring, 2001.
TACHIZAWA, T. Organizações não governamentais e terceiro setor: criação de ONG’s e estratégias de atuação. 3 ed. São Paulo, Atlas, 2007.
TAYLOR, L.; THIN, N.; SARTAIN, J. Logical Framework Analysis. BOND Guidance Notes, nº 4. London: BOND, 2003.
THE JOHNS HOPKINS CENTER FOR CIVIL SOCIETY STUDIES. Civil society organization workforce as a share of the economically active population, by country, 1995-2000. 2004. Disponível em: <http://ccss.jhu.edu/wp-content/uploads/downloads/2013/02/Comparative-data-Tables_2004_FORMATTED_2.2013.pdf>. Acesso em: 18 abr. 2017.
TIL, J. V. A paradigm shift in third sector theory and practice: refreshing the wellsprings of democratic capacity. American Behavioral Scientist, v. 52, n. 7, p. 1.069-1.081, mar. 2009.
WAINWRIGHT, S. Measuring impact – a guide to resources. London: NCVO Publications, 2003.
WORLD BANK. Conducting quality impact evaluations under budget, time and data constraints. USA, Washington: The World Bank, 2006.
ZHANG, S.; WANG, L. A public value approach to service management in public hospitals: an alternative to the balanced scorecard. 4th International Conference on Management and Service Science, Wuhan, China, 2010.
ARVIDSON, M.; LYON, F. Social impact measurement and non-profit organisations: compliance, resistance, and promotion. Voluntas, v. 25, p. 869-886, 2014.
BAGNOLI, L.; MEGALI, C. Measuring performance in social enterprises. Nonprofit and Voluntary Sector Quarterly, v. 40, n. 1, p. 149-165, 2011.
BARMAN, E. What is the bottom line for nonprofit organizations? A history of measurement in the British voluntary sector. Voluntas, v. 18, p. 101-115, 2007.
BOURANTONIS, D. The external performance of non-governmental organizations: a conceptual and analytical framework. The Jean Monnet Papers on Political Economy 09-2014. Athens: Lifelong Learning, 2014.
BROWN, E. W. Terceiro setor: em busca de uma delimitação. In: Brown, E. W. (org.). O terceiro setor em perspectiva – constituição, interfaces e operacionalização. São Paulo: Editora Fiuza, 2006.
BROWN, L. D.; MOORE, M. H. Accountability, strategy, and international nongovernmental organizations. Nonprofit and Voluntary Sector Quarterly, v. 30, n. 3, p. 569–587, set. 2001.
CABRAL, E. H. de S. Terceiro Setor: gestão e controle social. 2 ed. São Paulo: Editora Saraiva, 2015, 248p.
CABRAL, E. H. de S. A gestão social do terceiro setor e suas dualidades. Revista Administração em Diálogo, v. 2, n. 11, p. 21-34, 2008.
CARMAN, J. G. Evaluation practice among community-based organizations: research into the reality. American Journal of Evaluation, v. 28, n. 1, p. 60-75, mar. 2007.
CONNOLLY, C.; HYNDMAN, N. Performance reporting: a comparative study of British and Irish charities. The British Accounting Review, v. 36, p. 127-154, 2004.
CONTROLLER AND AUDITOR-GENERAL. The Auditor-General’s observations on the quality of performance reporting. Discussion Paper. Public Audit Act 2001, Section 21. NZ, jun. 2008.
CORDERY, C.; SINCLAIR, R. Measuring performance in the third sector. Qualitative Research in Accounting & Management, v. 10, n. 3/4, p. 196-212, 2013.
DAVIES, R.; DART, J. The ‘Most Significant Change’ (MSC) Technique: a Guide to Its Use by Rick Davies and Jess Dart. 2005. Disponível em: <https://www.mande.co.uk/docs/MSCGuide.pdf>. Acesso em: 20 ago. 2017.
DAWSON, A. A case study of impact measurement in a third sector umbrella organisation. International Journal of Productivity and Performance Management, v. 59, n. 6, p. 519-533, 2010.
EBRAHIM, A.; RANGAN, V. K. The limits of nonprofit impact: a contingency framework for measuring social performance. Working Paper Harvard Business School 10-099, 2010.
ELKINGTON, J. Cannibals with forks: the triple bottom line of 21st century business. Oxford. UK: Capstone, 1997, 416p.
ENSSLIN, L.; VIANNA, W. B. Adaptação de ferramentas gerenciais para gestão no Terceiro Setor: relevância do Balanced Scorecard – uma simulação. Revista de Economia e Administração, v. 6, n. 1, p. 69-82, jan./mar. 2007.
EPSTEIN, M. J.; McFARLAN, F. W. Measuring the efficiency and effectiveness of a nonprofit’s performance. Strategic Finance, p. 27-34, oct. 2011.
ENJOLRAS, B. Measuring the impact of the Third Sector: from concepts to metrics. TSI Working Paper N° 5, Seventh Framework Programme, European Union. Brussels: Third Sector Impact, 2015.
FERNANDES, R. C. Privado porém público: o terceiro setor na América Latina. Rio de Janeiro: Relume-Dumará, 1994.
FISCHER, R. M. O desafio da colaboração: práticas de responsabilidade social entre empresas e o terceiro setor. São Paulo: Editora Gente, 2002.
FUX, L.; MODESTO, P.; MARTINS, H. F. (2017). Organizações sociais: após a decisão do STF na ADI nº 1.923/2015. Belo Horizonte: Editora Fórum Conhecimento Jurídico, 2017, 277p.
GASPER, D. Evaluating the “Logical Framework Approach” towards learning-oriented development evaluation. Public Administration and Development, v. 20, p. 17-28, 2000.
GIBBON, J.; DEY, C. Developments in social impact measurement in the third sector: scaling up or dumbing down? Social and Environmental Accountability Journal, v. 31, n. 1, p. 63-72, 2011.
HALL, M. Evaluation logics in the Third Sector. Voluntas, v. 25, p. 307-336, 2014.
HIND, A. The governance and management of charities. East Barnet: Voluntary Sector Press, 1995.
HOEFER, R. Accountability in action? Program evaluation in nonprofit human service agencies. Nonprofit Management & Leadership, v. 11, n. 2, p. 167-177, Winter 2000.
HUANG, H. J.; HOOPER, K. New Zealand funding organisations: how do they make decisions on allocating funds to not-for-profit organisations? Qualitative Research in Accounting & Management, v. 8, n. 4, p. 425-449, 2011.
JACOBS, A.; BARNETT, C.; PONSFORD, R. Three approaches to monitoring: feedback systems, participatory monitoring and evaluation and logical frameworks. IDS Bulletin, v. 41, n. 6, p. 36-44, nov. 2010.
JENTZ, G. J.; MOLOZZI, G. A.; ZONTA, P. C.; SEHNEM, S. As dimensões da sustentabilidade em uma organização do terceiro setor em Santa Catarina: um estudo no programa oficina educativa verde vida. Amazônia, Organizações e Sustentabilidade, v. 4, n. 1, p. 127-150, jan./jun. 2015.
KAPLAN, R. S.; NORTON, D. P. A estratégia em ação: Balanced Scorecard. 22. ed. Rio de Janeiro: Elsevier, 1997.
KAPLAN, R. S. Strategic performance measurement and management in nonprofit organizations. Nonprofit Management & Leadership, v. 11, n. 3, p. 353-370, spring 2001.
KELLOGG FOUNDATION. Logic Model Development Guide: using logic models to bring together planning, evaluation, and action. EUA, Michigan: W. K. Kellogg Foundation, 2004.
LECY, J. D.; SCHMITZ, H. P.; SWEDLUND, H. Non-governmental and not-for-profit organizational effectiveness: a modern synthesis. Voluntas, v. 23, p. 434-457, 2012.
LeROUX, K.; WRIGHT, N. S. Does performance measurement improve strategic decision making? Findings from a national survey of nonprofit social service agencies. Nonprofit and Voluntary Sector Quarterly, v. 39, n. 4, p. 571-587, 2010.
LINGANE, A.; OLSEN, S. Guidelines for social return on investment. California Management Review, v. 46, n. 3, p. 116-135, 2004.
LUKE, B.; BARRAKET, J.; EVERSOLE, R. Measurement as legitimacy versus legitimacy of measures: performance evaluation of social enterprise. Qualitative Research in Accounting & Management, v. 10, n. 3/4, p. 234-258, 2013.
MELO, C. The concept of public value as a strategic framework for Brazilian public organizations. The case of the people management directory of the president’s office in Brazil. Grupo XXI: Programa Minerva, 2007.
MOORE, M. H. The Public Value Scorecard: a rejoinder and an alternative to “Strategic Performance Measurement and Management in Non-Profit Organizations” by Robert Kaplan. Working Papers of The Hauser Center for Nonprofit Organizations Harvard University, n. 18, may. 2003.
MOORE, M. H. Managing for value: organizational strategy in for-profit, non-profit and governmental organizations. Nonprofit and Voluntary Sector Quarterly, v. 29, n. 1, p. 183-208, 2000.
MORARIU, J.; ATHANASIADES, K.; PANKAJ, V.; GRODZICKI, D. State of Evaluation 2016. EUA: Innovation Network, 2016, 24p. Disponível em: <https://www.innonet.org/media/2016-State_of_Evaluation.pdf>. Acesso em: 05 ago. 2017.
MOXHAM, C. Understanding third sector performance measurement system design: a literature review. International Journal of Productivity and Performance Management, v. 63, n. 6, p. 704-726, 2014.
MOXHAM, C.; BOADEN, R. The impact of performance measurement in the voluntary sector: identification of contextual and processual factors. International Journal of Operations & Production Management, v. 27, n. 8, p. 826-845, 2007.
NCVO. Inspiring impact: the code of good impact practice. London: NPC, 2013.
OLSEN, S.; GALIMIDI, B. Catalog of approaches to impact measurement: assessing social impact in private ventures. EUA, Nova York: Social Venture Technology Group, 2008.
PEARCE, J. Social Audit and Accounting Manual. Edinburgh: Community Business Scotland (CBS) Network, 2001.
PEARCE, J.; KAY, A. Social Accounting and Audit: the manual. Edinburgh: Community Business Scotland (CBS) Network, 2005.
PEARCE, J.; KAY, A. Really telling accounts? Exeter: Social Audit Network, 2008.
RAMADAN, M. A.; BORGONOVI, E. Performance measurement and management in non-governmental organizations. Journal of Business and Management, v. 17, n. 2, III, p. 70-76, 2015.
RICHARD, P. J.; DEVINNEY, T. M.; YIP, G. S.; JOHNSON, G. Measuring organizational performance: towards methodological best practice. Journal of Management, v. 35, n. 3, p. 718-804, jun. 2009.
SAJ, P. Charity performance reporting: comparing board and executive roles. Qualitative Research in Accounting & Management, v. 10, n. 3/4, p. 347-368, 2013.
SALAMON, L. M.; GELLER, S. L.; MENGEL, K. L. Nonprofits, innovation, and performance measurement: separating fact from fiction. Communiqué Johns Hopkins Center for Civil Society Studies, n. 17, 2010.
SAWHILL, J. C.; WILLIAMSON, D. Mission impossible? Measuring success in nonprofit organizations. Nonprofit Management & Leadership, v. 11, n. 3, p. 371-386, spring, 2001.
TACHIZAWA, T. Organizações não governamentais e terceiro setor: criação de ONG’s e estratégias de atuação. 3 ed. São Paulo, Atlas, 2007.
TAYLOR, L.; THIN, N.; SARTAIN, J. Logical Framework Analysis. BOND Guidance Notes, nº 4. London: BOND, 2003.
THE JOHNS HOPKINS CENTER FOR CIVIL SOCIETY STUDIES. Civil society organization workforce as a share of the economically active population, by country, 1995-2000. 2004. Disponível em: <http://ccss.jhu.edu/wp-content/uploads/downloads/2013/02/Comparative-data-Tables_2004_FORMATTED_2.2013.pdf>. Acesso em: 18 abr. 2017.
TIL, J. V. A paradigm shift in third sector theory and practice: refreshing the wellsprings of democratic capacity. American Behavioral Scientist, v. 52, n. 7, p. 1.069-1.081, mar. 2009.
WAINWRIGHT, S. Measuring impact – a guide to resources. London: NCVO Publications, 2003.
WORLD BANK. Conducting quality impact evaluations under budget, time and data constraints. USA, Washington: The World Bank, 2006.
ZHANG, S.; WANG, L. A public value approach to service management in public hospitals: an alternative to the balanced scorecard. 4th International Conference on Management and Service Science, Wuhan, China, 2010.
Publicado
2020-09-09
Como Citar
Raptopoulos, M. M. S. C., & Silva, J. F. da. (2020). Avaliação Comparativa de Métodos de Mensuração e Avaliação de Desempenho para Organizações do Terceiro Setor. Administração Pública E Gestão Social, 12(4). https://doi.org/10.21118/apgs.v12i4.6229
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