MAJOR ELEMENTS OF ACCOUNTABILITY OF BRAZIL'S 100 BEST NGOs

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DOI:

https://doi.org/10.21118/apgs.v13i2.9789

Abstract

This research identified the elements present in the accountability of the “100 Best NGOs of Brazil” of 2018 according to the Instituto Doar and Rede Filantropia. Analysis considered five dimensions: completeness, accessibility, transparency, full disclosure and relevance. Descriptive statistics were used, sorted by quartiles according to the size of the NGOs, using as aggregation criteria the total annual revenue. Based on a checklist with 73 items, results indicated that NGOs use their websites primarily to provide general information and in order to promote their actions (relevance), showing less participation from the other dimensions, according with previous research findings. Also, in line with the literature, it was evident that larger NGOs showed greater accountability, except for the transparency dimension. This study contributes to NGOs having subsidies to improve their accountability, increasing stakeholder confidence and contributing to their financial sustainability.

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Author Biographies

Jaqueline Cavalari Sales, Universidade Federal do Paraná

Doutoranda em Contabilidade pela Universidade Federal do Paraná; Economista da Universidade Federal do Paraná.

Henrique Portulhak, Universidade Federal do Paraná

Doutor em Contabilidade pela Universidade Federal do Paraná; Professor do Departamento de Ciências Contábeis da Universidade Federal do Paraná

Vicente Pacheco, Universidade Federal do Paraná

Doutor em Engenharia da Produção pela Universidade Federal de Santa Catarina; Professor do Programa de Pós-Graduação em Contabilidade da Universidade Federal do Paraná.

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Published

2021-04-01

How to Cite

Sales, J. C., Portulhak, H., & Pacheco, V. (2021). MAJOR ELEMENTS OF ACCOUNTABILITY OF BRAZIL’S 100 BEST NGOs. Administração Pública E Gestão Social, 13(2). https://doi.org/10.21118/apgs.v13i2.9789

Issue

Abril-junho 2021: 13(2)

Section

Articles

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