Name: ADONAI JOSÉ LACRUZ
Publication date: 13/12/2017
Advisor:
Name |
Role |
|---|---|
| ALEXANDRE REIS ROSA | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| ALEXANDRE REIS ROSA | Advisor * |
| CÉSAR AUGUSTO TURETA DE MORAIS | Internal Examiner * |
| HÉLIO ZANQUETTO FILHO | Internal Examiner * |
| MARCOS PAULO VALADARES DE OLIVEIRA | Internal Examiner * |
| PATRÍCIA MARIA BORTOLON | External Examiner * |
Summary: The objective of this PhD dissertation was to investigate the corporate governance influence on the donation to charity projects receipt in the third sector entities context operating in Brazil, from an agency theory perspective. This research gap was observed, despite the undeniable previous studies contribution, due to the focus of the research in the possible effects of governance mechanisms, and not in governance as a latent construction, and to the lack of empirical studies in the
Brazilian context. The chosen analysis units were non-governmental organization (NGO) of "environment" segment operating in Brazil. Data were collected through a documentary survey, and the sample consisted of 108 observations. Assuming as a governance proxy the presence of 21 governance mechanisms in the organizational entities structure that emerged from the literature review, the correspondent governance structure was identified through Multiple Correspondence Analysis,
consisting of six dimensions: Board, Management, Fiscal Council, Audit,
Transparency and Accountability. From this underlying structure, it was verified, through Partial Least Squares Structural Equation Modeling, that governance, taken as a 2nd order construct reflected by the 1st order constructs that make up this underlying governance structure, positively impacted the donation to charity projects. Additionally, it was verified that the NGO certification (OS, OSCIP or CEBAS) did not moderate the relation between governance and receipt of related donations. The
results of this work one advance in the studies about governance in the third sector by showing that governance contributes to the NGO having easier access to the donation market, especially considering that donor organizations did not reward NGO that exhibit certification.
