Maturity of the accountability process of social health organisations

Evidence from Sao Paulo in Brazil

Bibliographic Data

ID3887391
AuthorsRaquel Ferreira Leite Figueiredo, Matheus Da Costa Gomes (0000-0002-4611-6047), Mariana Simões Ferraz Do Amaral Fregonesi (0000-0001-6704-4196), Carlos Alberto Grespan Bonacim (0000-0003-0347-9419)
Year2020
Volume30
Issue7
Pages923-933
Publication date2020-10-02
Open AccessNo
TypeARTICLE
VenueDevelopment in Practice (JOURNAL)
Journal identifiersISSN: 0961-4524 • E-ISSN: 1364-9213
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/09614524.2020.1746236
OpenAlexW3025763793
LanguageEN
References cited22

This article evaluates the maturity of the accountability process of social health organisations (SHOs) in the state of Sao Paulo, Brazil, reviewing financial information disclosed by 33 SHOs in 2017 using quantitative analysis. It finds that 16 SHOs did not have accountability maturity, while nine presented low maturity and eight had high maturity. The poor level of maturity through the disclosure of financial information demonstrates the organisations’ perceptions of the relative unimportance of transparency in this sector, providing scope for irregularities and non-compliance with management contracts

Accountability · Business · Political science · Public relations · Social responsibility · Corporate Social Responsibility Reporting · Nonprofit Sector and Volunteering

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