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

  • Henrique Portulhak Universidade Federal do Paraná
  • Patricia Villa Costa Vaz Universidade Federal do Paraná
  • Albino João Delay Universidade Federal do Paraná
  • Vicente Pacheco Universidade Federal do Paraná
DOI: https://doi.org/10.4025/enfoque.v36i1.31273

Abstract

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.

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Author Biographies

Henrique Portulhak, Universidade Federal do Paraná
Doutorando em Contabilidade pela Universidade Federal do Paraná; Professor do Departamento de Contabilidade da Universidade Federal do Paraná.
Patricia Villa Costa Vaz, Universidade Federal do Paraná
Doutoranda em Contabilidade pela Universidade Federal do Paraná
Albino João Delay, Universidade Federal do Paraná
Mestrando em Contabilidade pela Universidade Federal do Paraná; Professor do Curso de Ciências Contábeis da Faculdade Educacional de Colombo
Vicente Pacheco, Universidade Federal do Paraná
Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina; Professor do Programa de Pós-Graduação em Contabilidade da Universidade Federal do Paraná
Published
2017-01-20
How to Cite
Portulhak, H., Vaz, P. V. C., Delay, A. J., & Pacheco, V. (2017). THE QUALITY OF THIRD SECTOR ORGANIZATIONS’ ACCOUNTABILITY: AN ANALYSIS FROM ITS RELATIONSHIP WITH THE BEHAVIOR OF INDIVIDUAL DONORS. Enfoque: Reflexão Contábil, 36(1), 45-63. https://doi.org/10.4025/enfoque.v36i1.31273
Issue
Vol 36 No 1 (2017)
Section
Original Articles

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