Título: | BRAZILIAN SOCIAL ORGANIZATIONS PERFORMANCE EVALUATION ACCORDING TO THE BEST INTERNATIONAL PRACTICES | ||||||||||||
Autor: |
MARIA MADALENA SANTOS CONSTANTIN RAPTOPOULOS |
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Colaborador(es): |
JORGE FERREIRA DA SILVA - Orientador |
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Catalogação: | 26/FEV/2018 | Língua(s): | PORTUGUESE - BRAZIL |
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Tipo: | TEXT | Subtipo: |
THESIS
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Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=33113&idi=1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/ETDs/consultas/conteudo.php?strSecao=resultado&nrSeq=33113&idi=2 |
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DOI: | https://doi.org/10.17771/PUCRio.acad.33113 | ||||||||||||
Resumo: | |||||||||||||
Social Organizations demonstrate the results generated to the various beneficiaries by measuring their performances based on the objectives, goals and indicators agreed with their supervisory bodies. Therefore, the adoption of best performance evaluation practices is important to ensure adherence to legal and regulatory standards and to support decision making in approving their annual accounts in order to maintain their qualifications and legitimize themselves for the receipt of new investments and financing. Therefore, the objective of this research is to demonstrate if the forms of performance measurement used by the Social Organizations linked to the MEC adhere to the best international practices. In this way, this work presents contributions by establishing a theoretical reference for performance measurement and comparing it with the nationally applied methodologies, by conducting a qualitative exploratory research based on multiple case studies. The results showed that the performance evaluation practices adopted by the analyzed institutions do not adhere to international benchmarking. Additionally, this research points out ways to evolve the methodology currently adopted and brings up other fragilities related to transparency, control and supervision by the supervising Ministry.
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