Framework proposal to evaluate the performance of organizations in the third sector

被引:0
|
作者
da Rosa, Marcelo Medeiros [1 ]
Petri, Sergio Murilo [2 ]
机构
[1] Univ Fed Santa Catarina, Contabilidade, Florianopolis, SC, Brazil
[2] Univ Fed Santa Catarina, Engn Prod, Florianopolis, SC, Brazil
来源
关键词
Performance evaluation; Third sector; Decision Making; NONPROFIT; MANAGEMENT; MODEL;
D O I
10.22279/navus.2020.v10.p01-20.924
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Organizational changes, resulting from globalization and constant technological evolution, require greater dynamism, responsibility and adaptability of organizations in an attempt to remain active and operating. These changes, which began in the twentieth century, added to the deficiency of the State in serving its governed and the increasing participation of civil society in social demands, allowed for the growth of Third Sector organizations. The objective of this study is to propose a framework to evaluate the performance of third sector organizations. In methodological terms, the research is qualitative, of deductive logic, applied and the source of data used was secondary. The proposed framework for evaluating the performance of third sector organizations established in four phases (contextualization, structuring, evaluation and proposing improvements) is presented. The proposal sought to integrate the mission, stakeholders and strategies with the elements of evaluation of organizational performance in the third sector, as well as to incorporate aspects of other performance evaluation methodologies, such as (i) stakeholder involvement; (ii) indication of the perspectives to be used; (iii) the inclusion of aspects related to the organization's capabilities; and (iv) the possibility of the model proposal being useful for monitoring and improving performance. It is also proposed the use of cardinal interval scales in the performance evaluation, which aggregates the quantification of the difference between the levels of the scale, a situation that raises the level of knowledge generated and makes the decision-making process of the organizations of the Third Sector based on credible information.
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页数:20
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