ESTRATÉGIAS ADOTADAS POR ORGANIZAÇÕES DO TERCEIRO SETOR NUMA PERSPECTIVA DE ACCOUNTABILITY SOB A ABORDAGEM DE ORIENTAÇÃO: O CASO AEBAS

Abstract

This study focused on the accountability in the Third Section Organizations, more specifically at AEBAS Evangelical Charity and Social Assistance Association. The concern with the account for and with the fulfilment of expectations is one of the latest issues among the Third Section Organizations. Taking into consideration that this kind of organizations, for having an altruistic, philantropic, beneficent and voluntary nature always were free from any kind of suspect regarding its relevance. However, in the last two decades, these organizations have been highly demanded having to face many problems. Its sponsors and society started to search for results and at the same time suspect of its efficacy. Therefore, this study revolves around the issue of the social responsibility of these organizations with the ethics and social justice. These issues lead to the analysis of the accountability under the Orientation Approach , it is analyzed in a power and a moral basis. This study focused on the research of the accountability features in a moral basis, that is, the fulfilment of expectations in a responsible and transparent attitude, more specifically their administrators, based on the ethics of responsibility and conviction.. Futhermore, it also aimed to identify the strategies utilized by the organization in order to be accountable. For achieve this goal, it was chosen as categories of analysis, the structure of the organization, its relation with the internal and external stakeholders, and its process of following-up and work evaluation. In order to develop this topic, besides the theoretical basis utilized, it was done a descriptive and exploratory case study, integrated by a documental research of the organization, and a field research through not structured or informal interviews with the most representative people of the organization. At this moment, it was searched to identify the accountability features in the researched organization and to describe the utilized strategies in order to be accountable, whose result and analysis compose this study.