Captação de recursos no terceiro setor: fatores estratégicos para divulgação de informações

• Main Authors: José Humberto da Cruz Cunha, José Matias-Pereira
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2012-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76224786005

The present objective is to verify to what extent the information disseminated by third sector entities in the Federal District allow to find factors regarding the Efficiency in allocating resources to programs, to the Financial Stability, the amount of Information Avialable and the level of Reputation of non-profit organizations, important to the grantors, according to Trussel and Parson (2008). The factorial analysis was used and the results corroborate the theoretical framework research. We argue, finally, that the results evidence a relation confirming that the lower the Total Expense proportional to each beneficiary more increased is the efficiency degree.