A presente pesquisa teve como objetivo conhecer e avaliar a contribuição do profissional contábil nas organizações do Terceiro Setor, para transparência e accountability. Para verificar se a gestão da organização pertencente ao Terceiro Setor desempenha suas atividades de forma transparente e accountable, realizou-se uma pesquisa exploratóriodescritiva em uma organização pertencente a esse setor denominada Viva Rio, que encontra-se sediada na cidade do Rio de Janeiro, onde foram realizadas entrevistas semiestruturadas. Os resultados da pesquisa apontam que a Contabilidade pode contribuir muito para essas organizações, principalmente pelo fato de essas entidades, diferentemente das demais organizações do primeiro e segundo setores, precisarem prestar contas aos mais diversos públicos. A organização pesquisada utiliza informações não financeiras e financeiras como ferramenta de auxílio à transparência e accountability, e ainda, os registros contábeis são contabilizados por projetos e por financiadores, o que gera acurácia e tempestividade na disponibilidade dessas informações aos seus interessados. / This research aimed to understand and evaluate the contribution of the accounting professional at the organizations in the Third Sector, for transparency and accountability. To verify that the management of the organization belonging to the Third Sector plays its activities in a transparent and accountable way, a descriptive exploratory research was conducted in an organization belonging to this sector called Viva Rio, which is based in Rio de Janeiro, which semi-structured interviews were conducted. The survey results show that accounting can contribute much to these organizations, mainly because of them, unlike the other organizations of the first and second sectors, need to be accountable to more diverse audiences. The organization studied uses non-financial and financial information as an aid tool for transparency and accountability, and yet, the accounting records are accounted for by donors and projects, which generates the accuracy and timing in the availability of informations to its stakeholders.

O propósito desta tese foi investigar como tem ocorrido o processo de sucessão em empreendimentos sociais no Brasil, com foco no associativismo produtivo, identificando quais fatores limitam e quais facilitam esse processo a partir das dimensões Indivíduo, Organização e Ambiente. Trata-se de uma pesquisa de caráter exploratório e descritivo, desenvolvida em duas etapas complementares. Na primeira etapa, o grupo amostral compôs-se de 378 empreendimentos, que foram objeto de um survey, para identificar as associações produtivas. Destas foram selecionadas para constituírem a amostra aquelas que já passaram ou estão passando por processo sucessório e cujos dirigentes demonstraram disposição em participar da pesquisa. Na segunda etapa, composta por uma amostra com 32 empreendimentos, buscou-se analisar como interagem as dimensões Indivíduo, Organização e Ambiente na configuração do processo sucessório, identificando quais os fatores que, em cada uma dessas dimensões, podem facilitar e aqueles que podem limitar o processo sucessório. Para analisar a estrutura e as principais características do processo sucessório, tomou-se por base os seguintes eixos orientadores: dimensão Indivíduo - papéis da liderança, habilidade da liderança e estilos de liderança; dimensão Organização - estrutura, planejamento, conselhos, comunicação (transparência), controle e avaliação; dimensão Ambiente - influências dos stakeholders (comunidade, fornecedores, clientes, parceiros) no processo sucessório. Os resultados obtidos apontaram que uma das principais características das associações produtivas pesquisadas é a existência de um entrelaçamento entre dimensões política, econômica e social. No entanto, tais iniciativas têm como um dos principais desafios, o de criar contextos favoráveis a essa organização socioeconômica e política entre cidadãos que compartilham mais carências que recursos para a construção e manutenção de um projeto associativo. Sobre o processo sucessório, os dirigentes das associações mostraram-se conscientes da importância de planejar e de gerenciar seu desenvolvimento, mas dispõem ainda de ferramentas pouco estruturadas para isso. As associações também atribuem importância à gestão compartilhada do processo sucessório como forma de conciliar expectativas tanto do público interno, quanto do público externo, porém, não dispõem de um sistema estruturado de administração desse processo. O processo sucessório nas associações pesquisadas encontra-se em fase de construção: adapta-se às demandas do cenário atual, mas apresenta evidentes necessidades de aprimoramento para uma condução mais efetiva do planejamento e da gestão compartilhada do processo. / The purpose of this thesis is to investigate how the succession process in Brazilian social enterprises have been executed, focusing on productive social activism. The study identifies which factors limit and facilitate this process, based on the following aspects: Individual, Organizational and Environmental. The nature of this research is exploratory and descriptive and was developed in two complementary stages. In the first stage the chosen group consisted of 378 enterprises that were the subject of a survey to identify the productive associations. The survey was set up to identify associations which are productive and within them, the enterprises which are active and those which are going through a succession process. The disposition of the leaders in taking part in the survey was also taken into consideration. The second stage was composed of a sample of 32 enterprises in which their interaction in an Individual, Organizational and Environmental level when going through a succession process was analyzed, identifying what facilitates and what limits this succession process. To analyze the structure and main characteristics of the succession process, these were taken as the base according to the following guidelines: Individual dimension leadership roles, leadership abilities and leadership styles; Organizational dimension structure, planning, counseling, communication (transparency), control and evaluation; Environmental dimension stakeholders influence (community, suppliers, clients, partners) in the succession process. The end results suggest that the main characteristics of those productive associations analyzed here is the intertwining of political, economic and social dimensions. However, one of the major challenges for these associations is to create positive outcomes in a socio-economic and political environment where community resources are scarce, rather than sufficient to build and maintain a cooperative project. Regarding the succession process, the associations leaders showed an understanding about the importance of planning and managing their progress, but still had tools with lack of structure to do so. The associations also attribute importance to the participative management in the succession process as a way of reconciling internal and external expectations, however they do not have a structured system to manage this process. The succession processes in the surveyed associations are in a constructive phase, whilst dealing with their day to day demands, but still show clear improving necessities for a more effective planning and participative management in the process.

Research about leadership is often common within the private- and the public sector, which has presented a large range of different leadership theories, concepts, styles and distinguished characteristics. We consider that far too little attention has been given to leadership within the third sector, which is why we consider that our study stands out, as well as making it interesting and relevant in today’s society. In our case study, we have examined what distinguishes leadership in the third sector. To answer this, we have conducted six semi-structured interviews with six different leaders within the Red Cross in Sweden. Our case study is based on a deductive approach through a qualitative method, the empirical material has been gathered and analysed through the use of five different leadership theories. Based on our result, we are able to ascertain that leadership within the third sector is characterised by the leader´s will and ability to serve its fellowship. Furthermore, we also came to the conclusion that leaders within the third sector are strongly influenced by organisational values, and that these values are considered a central part of the third sector.

The importance of the creative and cultural capital in the economic development of post-industrial inner cities has been widely demonstrated by urban development literature as it interacts with the physical environment and sustains regeneration processes. However, also in depressed and peripheral neighbourhoods, creative firms, museums, art-based nonprofit organizations, cultural associations, and independent artists can be identified as actors of substantial urban revitalization. The main purpose of this contribution is to understand the potential of third sector organizations related to the arts and culture in the emergence of virtuous patterns in urban regeneration strategies. Data and case study about not-for-profit entities engaged in revitalization projects through innovative artistic expressions in deprived areas of Naples, Italy, are analyzed. Within the general framework of urban redevelopment processes through specific not-for-profit models and tools, this research aims to understand if these actors can be identified as engines of urban regeneration and what lessons policy-makers may learn by these practices.

Yes / In response to the need for improved access to dementia services for minority ethnic communities, the Alzheimer’s Society piloted, in 2014, the Information Programme for South Asian Families (IPSAF), an adapted version of its existing course for carers. It delivered this in partnership with local black and minority ethnic community and faith organisations, a new approach for the Alzheimer’s Society. In most cases, the partnerships formed were strong and effective, and have given rise to ongoing plans for joint working that bring benefits to both the local organisations and the Alzheimer’s Society. However, the current realities of UK voluntary and community sector dynamics raise questions of ownership and issues around how to establish genuine partnerships. In this article, we reflect on what the IPSAF experience indicates about the potential for equitable partnerships between small and large organisations, and draw out lessons for building effective, mutually beneficial relationships.

No

Yes / This paper reports on the findings of an empirical study that explores the perception of HIV third sector managers in India of their own effectiveness and the contextual factors in which they work. A qualitative methodology with case study design was employed. Semi-structured interviews with 16 Non-Governmental Organisation (NGOs) managers and two focus-group interviews with 16 non-managerial staff were carried out to generate primary data. The paper attempts to contextualise the model ‘parameters of managerial effectiveness’ (Analoui, 1999, 2002), and its related contextual factors in India. The findings identify managerial and leadership factors and influences that impact the effectiveness of NGO managers. It also confirms that, by and large, the framework is applicable to the NGO managers in India given the different context in which they must operate. These differences provided basis for the construction of a modified behavioural model for managerial behavioural analysis and their human resource development (HRD) needs. It provides a basis for HRD policy formulation for designing and implementing adequate training and development (T&D) for NGO managers in the third sector in India. This unique and first-time study contributes to the present stock of theoretical knowledge and understanding of the effectiveness of the managers in a sensitive untouched area within the third sector and organisations in a developing country.

The past 10 years has been filled with an ambition to encourage the non- profit sector to become a producer of welfare services by making it easier to apply for financial aid and co-operation. Non-profit labour is described as a force that is not driven by financial gains but with the purpose to contribute to the overall welfare of the citizens. Many studies have so far tried to understand the underlying motives behind non-profit labour and its structure historically but what effect has social relationships on the emergence of civic engagement and what kind of resources are necessary to enter the third sector? The main purpose of this study is to contribute to previous studies made in the field of non-profit-labour by further investigating the importance of social relationships for the entrance to the third sector and the requirements to get involved in a non-profit organization. This study is based on 16 interviews made with individuals who are currently engaged in a non-profit organization. The material was analyzed by Mark Granovetters theory based on the strength of weak ties and Pierre Bourdieu theory onfields, habitus and capital. The theories made it possible to highlight and understand the importance of different relationships in the development of civic engagement and the informal requirements that create thresholds. 
 
 The main conclusions of this study is that distant friendships contribute to spontaneous civic engagement while close relationships with relatives encourage civic engagement in specific organizations that have a meaning, purpose and connection to the family. The findings of this study further indicates that informal thresholds exist to get involved in the third sector. The participants have experienced competition in the field with other organizations to gain financial resources and to initiate innovative projects to deserve these resources. To be able to engage in a non-profit organization the participants are not only expected to have specific values and a specific force. Participants of the third sector value differents resources over others. Resources such as academic knowledge, personal experience and insight are highly valued and seen as legitimate by peers in the same field.

In light of a scant, fragmentary geographical literature attending specifically to charity and charitable giving (cf. Bryson et al, 2002), this research presents an in-depth exploration of one particular (and highly popular) ‘charity’ mechanism- child sponsorship –by way of delineating a more coherent set of geographical understandings and sensibilities towards the topic. Using research carried out in the UK between 2011 and 2012 with both child sponsorship charities and ‘sponsors’, and drawing together an array of theoretical and conceptual resources from within geography and beyond, I seek to engage particularly with the ways in which charity is organised, promoted and practised; the spatial, relational ways in which charitable action is configured and performed, and the flows of ethical concern, embodied praxis and power which co-constitute it. As such, and mobilising ‘relational’ geographical work on networks and assemblages, I present an alternative reading of ‘charitable space’ which allows for its dynamic complexities to be more fully appreciated. Given my focus on child sponsorship, I set these interests within broader debates on the UK’s Third Sector, international development and humanitarian aid, particularly debates regarding neoliberalism and (post)colonialism. As such, the research also contributes to an emerging literature on Global North ‘development constituencies’ and their mobilisation (Baillie Smith, 2008; see also Smith, 2004; Desforges, 2004), as well as to well-established geographical literatures on voluntarism. I also foreground a focus on the dynamics of ‘faith-based’ giving, since the empirical landscape of child sponsorship displays a distinct orientation towards Christian modes of charitable organisation and action, though in complex, often blurry ways. In all, the work seeks to critically appraise and (where appropriate) disturb common narratives and assumptions used to apprehend charity in both popular and academic discourse, and offer instead a more critically attuned set of understandings which re-imagine charity in more enlivened ways.

[pt] Objetivos: Propor um modelo de avaliação da qualidade de gestão, com base nos critérios de excelência utilizados no Prêmio Nacional de Qualidade (PNQ), em organizações não governamentais (ONG), ditas do Terceiro Setor, que atuam no âmbito da assistência social e que tenham abrangência municipal. Contextualização: A presente pesquisa de mestrado se desenvolve no marco de resultados de estudos do impacto das ações empreendidas por organizações não governamentais, que apontam para a ineficiência dessa ação. A pesquisa visa, suprir essa vulnerabilidade e, por conseguinte, melhorar a qualidade da intervenção social empreendida pelas ONGs no Brasil. Metodologia: (i) análise e pesquisa bibliográfica sobre os métodos de avaliação de gestão aplicáveis às organizações do Terceiro Setor; (ii) estudo do PNQ, particularmente seus critérios de excelência, os quais no âmbito da pesquisa foram subdivididos em itens para os quais são avaliados os níveis de práticas de cada aspecto de gestão; (iii) construção de proposta de métrica e metodologia para avaliação da qualidade de organizações não governamentais, incorporando critérios adaptados do PNQ e critérios desenvolvidos a partir de análise de literatura e (iv) realização de teste para validação do modelo em uma ONG. Conclusões: Fazendo uso de métricas e validando-as segundo preceitos metrológicos, o estudo contribui para a mensuração da qualidade em organizações não governamentais, colaborando assim para a melhoraria de seu desempenho através da superação dos pontos frágeis detectados nos processos de avaliação internos de sua gestão. / [en] Objective: Propose an evaluation model of management quality of nongovernmental organizations (NGO), the so-called Third Sector, in the area social work and with municipal scope, based on the criteria of excellence utilized by the National Quality Prize (NQP). Context: The development of this masters` research takes place in the framework of the results of studies on the impact of non- governmental organizations activities which point out their evasiveness and inefficiency. The research aims to fill in this vulnerability and, therefore, improve the quality of the social intervention carried out by the NGOs in Brazil. Methodology: (i) Bibliographic research and analysis of management evaluation methods applicable to Third Sector organizations; (ii) study of the NQP, particularly its excellence criteria, which in the scope of the research were subdivided in items and for each an evaluation was made of levels of practice regarding management; (iii) construction of a proposal of a metric and a methodology for quality evaluation in non-governmental organizations incorporating criteria adapted from NQP and criteria coming out of the literature analysis and (iv) test in a NGO to validate the model. Conclusions: By employing metrics and validating them in accordance with metrological precepts, the study contributes to the measurement of quality in non-governmental organizations, thus collaborating to improvements in their performance through the overcoming of those fragile points identified in the processes of internal evaluation of their management.