Governance in the third sector entities : an analysis of the principles of good governance set out by the NGOs IBGC associated with ABONG, based in the southern and southeastern Brazil / Governança nas entidades do terceiro setor : uma análise dos princípios de boa governança definidos pelo IBGC nas ONGs associadas à ABONG, sediadas nas regiões sul e sudeste do Brasil




The Third Sector was recently recognized in Brasil and its ascension as a sector is related to its growing importance in the neoliberal´s world today. This is a good way to have more alternatives to access social and economical services. We can say that the Third Sector works like a group of organizations against the bad consequences of the economic globalization. The organizations of the Third Sector in Brasil and the purpose of their criation, is important not only because it is an intermediate space between the State and the market, but because it contributes to the strengthening of the democratic institutions and for a better efficiency and quality in the public services. This research was aimed to identify and analyse how the entities associated to ABONG and located on the South and South-East of Brazil really use the principles of the de good governance which is defined by IBGC. The good governances principles are considered the ways that can be used in all types of organizations and they were adapted for the Third Sector organizations and for the social entities. This research also wanted to analyse the characteristics and the aspects of the governance in these entities based on the best practices code of the corporate governance. To construct the questionnaire, it was used the annex model of the 13 Study of IFAC - Internacional Federation of Accountants, which was applied for the public entities in Canadá to help the members of the manager organs. To the purpose of the research, it was made a survey of the ONGss entities registred and associated to ABONG. Through a list, which was acessed on the internet of the association, we could find 270 organizations and it was chosen an intencional sample of the South and e South- East region, which had 131 organizations. The questionnaire was sent through the Formsite.Com® system. The SPSS ® v15.0 was used on the use of the dice and, for the analysis of the results, it was used the clustersconduct or conglomerates. From the obtained results, it were chosen seven clusters. The Cluster 1, which has 28 ONGs. had, in the whole conjuct, the more relevants results of the research because it considered, in a general way, characteristics of the governance. This grouping showed not only a high tendency of the utilization of the good government principles, but it also has important governance instruments that help to meet the institucional purpose of the searched organizations. The results shows a positive agreement of the application of the four principles of the good governance. Clusters 2, 3, 4, 5, 6 e 7, in general, showed similar characteristics of the governance, for presenting high values in their scales. The governances instrument refers to: have a behave code or follow a group of values and, most of the ONGs., shows that the executive management try to maximize the value in their activities production. The results show a positive agreement in the aplication of the four principles of the good governance. Clusters 1, 2, 3, 4, 5, 6 e 7, had, in general, homogenious characteristics of governance, because they showed high values in their scales


non-governamental organizations terceiro setor third sector governança corporativa organizações não governamentais corporative governance

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