THE QUALITY OF THIRD SECTOR ORGANIZATIONS’ ACCOUNTABILITY: AN ANALYSIS FROM ITS RELATIONSHIP WITH THE BEHAVIOR OF INDIVIDUAL DONORS

• Main Authors: Henrique Portulhak, Patricia Villa Costa Vaz, Albino João Delay, Vicente Pacheco
• Format: Article
• Language: Portuguese
• Published: Universidade Estadual de Maringá 2017-01-01
• Series: Enfoque : Reflexão Contábil
• Subjects: Doador Individual; Prestação de Contas; Terceiro Setor.
• Online Access: http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/31273

Third Sector organizations have an important social, economic and political role and act in a relevant way for developing countries. However, regardless of their field, efforts are needed to obtain sufficient resources to maintain its activities, and the accountability can influence the behavior of donations received. This research questions: what is the relationship between the quality of accountability held by third sector organizations and the behavior of individual donors? The quality of accountability was measured as Trussel and Parsons (2008), that indicate as a construct composed of efficiency, stability, quantity of information and reputation, and it was sought to determine whether certain axis of quality of accountability has more weight in the decision of the individual donor and the form of addressing accountability and the willingness of the individual donor to get it has influence on its decision to provide funds. Results indicate that, in general, current donors can perceive higher quality in accountability than older donors. In addition, both current donors as the old ones that do not receive or not received accountability perceive more quality than they have received or receive this information. This research seeks to highlight the potential of these analyzes to improve the Third Sector, as may assist this organizations in developing policies and strategies of accountability to different levels of scope.