Efeito da transparência e do capital social na intenção de mobilizar recursos

Abstract

Resumo O objetivo, neste artigo, consistiu em analisar o efeito da transparência e o efeito moderador do capital social na intenção dos gestores de Organizações da Sociedade Civil (OSCs) quanto à mobilização de recursos. Para atender ao objetivo, foi realizado um experimento, entre sujeitos, baseado em vinhetas, com 92 gestores de OSCs. Por meio do experimento, os gestores foram submetidos à decisão de aceitar apoio financeiro de um patrocinador com vistas a viabilizar a participação em um edital de concessão de recursos para desenvolvimento de projetos sociais. Os resultados evidenciam que o gestor da OSC está mais propenso a mobilizar recursos quando o patrocinador apresenta transparência em suas ações e que o capital social entre o gestor e o patrocinador não modera a relação entre transparência e a intenção de mobilizar recursos. Como principais contribuições, o estudo demonstra o papel do gestor da OSC como tomador de decisão.

CFO’s Intellectual Capital and its Relationship with Financial Performance, An Analysis of Companies Listed on the Stock Exchange (BOVESPA)

“…Relationship networks are a key element of Social Capital, which managers can build through social skills. Social capital can provide various resources for organizations, such as information, knowledge, technology, financial capital, insertion in networks, and partnerships with strategic actors (Tondolo et al,2023).…”

Effect of transparency and social capital on fundraising intentions

“…Despite the important role played by transparency in CSOs, some of them only maintain the minimum legal standards for tax-related purposes, whereas others have management issues and do not even meet the necessary minimum standards (Becker, 2018).These organizations end up losing public trust due to their lack of transparency, a fact that hinders resourceleveraging, and the maintenance of social activities and projects (R. R. P. Tondolo, Bitencourt, & V. A. G. Tondolo, 2016). Managers have a key role to play in the implementation of transparency practices in organizations by remaining vigilant, both with regard to the organization's image and to their own image in their professional environment (Striebing, 2017), a fact that contributes to the visibility and credibility of both organizations and managers (Chowdhury, Wahab, & Islam, 2019).…”

“…Most studies that have focused on investigating SC in the organizational context take for-profit organizations as their field of study. Although the RBV shows strategic precepts in competitive environments (L. Oliveira, 2008), some of its premises, particularly those that relate to the role played by resources and capabilities, can be taken into consideration at the time for analyzing non-profit organizations (L. M. Costa et al, 2020; R. R. P. Tondolo et al, 2016, R. R. P. Tondolo et al, 2019.…”

“…It is important to invest in relationships that are able to promote development through trust and reciprocity-based bonds to make resource acquisition and cooperation between organizations easier (Nahapiet, 2008;Son, 2015). SC is the means used by CSO managers to access the funds that organizations use for implementing their social actions and projects (R. R. P. Tondolo et al, 2016). The following hypothesis is accordingly presented: (H2): The incidence of social capital in the manager-sponsor relationship reinforces the effect of transparency in the intentions of non-profit managers to mobilize resources.…”