Economic result for Third Sector Organizations: an exploratory study on performance assessment

Authors

  • Marco Antonio Figueiredo Milani Filho Universidade Presbiteriana Mackenzie

DOI:

https://doi.org/10.5380/rcc.v1i1.14710

Keywords:

terceiro setor, resultado econômico, desempenho

Abstract

Considering that the Third Sector Organizations (TSO) receive resources from public and private sources, they are expected to be accountable to their stakeholders based on an assessment of use of resources and on the benefits generated to society. The lack of specific data about the performance of the organizations can cause an inappropriate allocation of scarce resources to organizations that do not represent the best option amongst the available ones. The aim of this exploratory work was to measure and to compare, under the economic perspective, the results gotten between two philanthropic organizations, in order to stimulate a conceptual debate on the criteria for assessing efficiency and on the opportunity cost in TSO. This work presents a use case of the measurement model of economic result proposed by Slomski (1996). The comparative analysis pointed out that both organizations had presented opposite economic performances to their financial results, suggesting that the simple presentation of the mandatory financial reports might not offer enough elements for the monitoring of these organizations

Author Biography

Marco Antonio Figueiredo Milani Filho, Universidade Presbiteriana Mackenzie

Professor do Departamento de Contabilidade do Centro de Ciências Sociais Aplicadas da UPM.

Pesquisador do Núcleo de Estudos do Terceiro Setor/UPM

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Published

2009-08-28

How to Cite

Milani Filho, M. A. F. (2009). Economic result for Third Sector Organizations: an exploratory study on performance assessment. Revista Contabilidade E Controladoria - RC&C, 1(1). https://doi.org/10.5380/rcc.v1i1.14710

Issue

Vol. 1 No. 1 (2009): Volume 1| Número 1| Jan./Abr.| 2009

Section

Articles

License

Copyright (c) 2009 Revista Contabilidade e Controladoria - RC&C

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