Características de um Gestor Executivo que Contribuem para a Eficiência Financeira nas Organizações do Terceiro Setor: Um Estudo na Organização de Fundo Infantil Brasil
DOI:
https://doi.org/10.5380/rcc.v15i3.90128Palabras clave:
Eficiência financeira, Gastos administrativos, Sucessão executiva.Resumen
O terceiro setor tem-se expandido e se tornado um crescente provedor de serviços à sociedade. À medida que ele cresce, também cresce a exigência por eficiência financeira na prestação de serviços à comunidade. Um dos indicadores utilizados para se medir essa eficiência financeira é denominado gastos administrativos. Assim, o objetivo deste trabalho é investigar as características observáveis de um gestor executivo que contribuem para a eficiência financeira no terceiro setor. Com base nas teorias dos altos escalões, de sucessão executiva e da eficiência financeira, foi desenvolvida uma pesquisa quantitativa, com a intenção de identificar essas características. Também foram analisadas as Demonstrações de Resultado do Exercício (DREs), de 2009 a 2018. Notou-se, a partir dos modelos de efeitos fixo e aleatório, e do Feasible Generalized Least Squares (FGLS), que tanto a participação do Conselho de Administração quanto a do CEO pregresso, no processo de contratação de um CEO, podem ser fatores importantes para a eficiência financeira da organização. Outrossim, mostrou que as variáveis envolvidas em parcerias podem afetar o indicador de gastos administrativos.
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