RESUMOAs organizações do Terceiro Setor exercem um importante papel social, econômico e político e atuam de forma relevante para o desenvolvimento de países ainda não considerados desenvolvidos. Porém, independente da sua área de atuação, são necessários esforços para a obtenção de recursos suficientes para a manutenção de suas atividades, sendo que a prestação de contas pode influenciar no comportamento das doações recebidas. A investigação questiona: qual a relação entre a qualidade da prestação de contas realizada por entidades do Terceiro Setor e o comportamento de doadores individuais? A qualidade da prestação de contas foi medida conforme Trussel e Parsons (2008), que a indicam como um constructo composto por eficiência, estabilidade, quantidade e reputação, e buscouse verificar se determinado eixo de qualidade da prestação de contas possui maior peso na decisão do doador individual, bem como se a forma de recebimento da prestação de contas e a disposição do doador individual em buscá-la possui influência na sua decisão ao prover recursos. Os resultados indicam que, de modo geral, os doadores atuais conseguem perceber maior qualidade nas prestações de contas do que os antigos doadores. Além disso, tanto os doadores atuais quanto os antigos que não recebem ou não receberam prestação de contas percebem mais qualidade do que os que já receberam ou recebem essa informação. Esta pesquisa busca destacar o potencial destas análises para a melhoria do Terceiro Setor, pois podem auxiliar as entidades no desenvolvimento de políticas e estratégias para a prestação de contas para diversos níveis de escopo.Palavras-chave: Doador Individual; Prestação de Contas; Terceiro Setor. THE QUALITY OF THIRD SECTOR ORGANIZATIONS' ACCOUNTABILITY: AN ANALYSIS FROM ITS RELATIONSHIP WITH THE BEHAVIOR OF INDIVIDUAL DONORS ABSTRACTThird 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.A qualidade da prestação de contas das entidades do terceiro setor: Uma análise a partir de sua relação com o comportamento dos doadores individuais
Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives.
<p>O presente artigo tem por objetivo analisar a compreensão do interlocutor a respeito da Contabilidade Gerencial sob a perspectiva teórica de Mikhail Bakhtin sobre a formação do discurso. Bakhtin é um linguista russo que dedicou sua vida à compreensão da comunicação humana, e neste artigo será realizada uma reflexão da Contabilidade Gerencial e seu uso nas pequenas empresas. Desta maneira, o conhecimento do interlocutor (gestor da pequena empresa) sobre a linguagem específica da ciência facilita a compreensão e fornece um caráter maior de utilidade à Contabilidade. Ao final do presente artigo, verificou-se a aplicação das teorias de Bakhtin na Contabilidade Gerencial, pois, além de se compreender como ocorre a formação dos enunciados e dos significados no discurso, analisa-se que o usuário da informação contábil possui papel fundamental no desenvolvimento dos relatórios. Assim, o conhecimento do interlocutor, suas necessidades, seu nível de compreensão e seus objetivos, definem a forma como a comunicação será desenvolvida para ser eficaz.</p>
Objectives: Very little information is available about the demand from CONITEC, the Brazilian HTA agency, for real-world evidence (RWE), moreover, few real-world data (RWD) sources are available. The objective of this study was to examine reports from CONITEC to identify patters of RWE and sources being used. MethOds: The reports from CONITEC are publicly available at the Ministry of Health (MoH). All reports from January to September of 2015 were reviewed for RWE and RWD information. In total, 37 seven reports were analyzed in this research. The assessed variables included type of technology, therapeutic area (TA), source of demand, final decision, RWE and RWD sources. Results: In total, there were 33 inclusion demand and 4 were exclusion. The most frequently technology requested were drugs, 31 out of 37. Infectious disease (8), immunobiologics (6), and cancer (4) were the most frequent TAs. A total of 24 demands were from organizations within MoH. Among external demands the majority were from pharmaceutical industries. Brazilian Unified Health System (SUS) database, the DATASUS, was the RWD source most frequently quoted in the final reports (19), and epidemiology, resources used and treatment patterns were the most used RWE. Drug costs were more frequently quoted (17) from the official MoH Journal (DOU). Observational studies were quoted in 12 reports, including chart reviews, and non-randomized interventional trials were used to support the decisions. Surveys were used in two reports to identify treatment patterns. cOnclusiOns: CONITEC is increasingly demanding RWE in the reports. By expanding the use of existing RWD, as DATASUS, a new concern arises with the way RWE are being retrieved and statistically adjusted in the reports. It is noticeable the concentration of RWE in MoH demands compared to other claimants. From demands without RWE, estimations and assumptions were taken into account. PHP168Not ready for tHe real world? tHe role of NoN-rCt evideNCe iN HealtH teCHNology assessmeNt
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