O efeito da adoção do accountability no contexto das organizações sem fins lucrativos: um experimento no Brasil

Abstract

In order to verify the effect of the adoption of accountability on the perception of trust, reputation, quality and intention to donate in non -profit organizations, was an experiment that validated a vignette of accountability levels in the Brazil and that also valid the scales of trust, reputation, quality and intention of Donation. The experiment was conducted with possible donors of these organizations, which come growing more and more in Brazil and in the world, since, because of the current moment, governments cannot meet all the needs of society. These organizations act for the well-being of communities, providing services and goods in various areas, such as health, Citizenship, Social Assistance, Defense of Rights and Education. In this study the research was used causal quantitative of applied nature, which has only one manipulated variable, the Adoption of Accountability. This variable was manipulated in 4 distinct levels of adoption of the accountability, “external certification”, “internal liability”, “responsibility legal minimum ”and“ no certification standard ”. With the following dependent variables: trust, reputation, quality and intention of donation. For all accountability levels, Analyzes of dependent variables were made. These analyzes showed, by the answers of individuals, that accountability influences public trust, reputation, quality perceived, with the intention of donation, but not, in the donation of the voucher, which decreased by value while decreasing the level of accountability, but this reduction was not significant statistically.