Gestão dos recursos financeiros e performance: dependência ou sustentabilidade das organizações sociais em Portugal?

Susana Bernardino, J. Freitas Santos

Abstract


Com esta investigação pretende-se compreender em que medida a importância atribuída pelos responsáveis das organizações sociais à gestão de recursos financeiros contribui para o sucesso das organizações sociais, pretendendo-se testar a hipótese de que o nível de desempenho das organizações sociais é influenciado positivamente pela forma como os seus responsáveis gerem os recursos financeiros.

A investigação adota uma metodologia quantitativa, através de um inquérito por questionário administrado on-line às Organizações Não Governamentais para o Desenvolvimento registadas em Portugal e os projetos cotados na Bolsa de Valores Sociais.

Para a análise dos dados primários, optou-se pelo uso de técnicas estatísticas de análise descritiva, análise fatorial (componentes principais), e ao Teste MANOVA não-paramétrico.

A investigação indica que os responsáveis das organizações sociais atribuem uma importância elevada à gestão dos recursos financeiros, conferindo um peso significativo a diferentes fontes de financiamento. Os resultados indicam ainda uma baixa capacidade por parte das organizações sociais em fazer face às suas necessidades financeiras com base em receitas próprias, bem como uma fraca diversificação do número de fontes de receitas próprias a que as organizações recorrem.

Quanto ao desempenho geral das organizações sociais verifica-se que é influenciado pela forma como são aplicados os resultados financeiros, nomeadamente à importância atribuída à posse dos meios líquidos necessários e à geração de receitas próprias.


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