The Performance assessment and sustainability of Civil Society Organizations: quanti-qualitative theoretical contributions

Jose Antonio De França

doi:10.31686/ijier.vol9.iss3.3004

Authors

Jose Antonio De França University of Brasília

DOI:

https://doi.org/10.31686/ijier.vol9.iss3.3004

Keywords:

Sustainability, Operational Performance, Cash flow generation matrix, Civil Society Organizations, Governance and non-state public service

Abstract

This article presents the results of a quanti-qualitative research process that introduces a theoretical model of sustainability assessment of non-profit Civil Society Organizations (CSO) within the tertiary sector. The theoretical model, in the quantitative approach, is composed of performance assessment indicators, efficiency and efficacy metrics, and a cash flow generation matrix (CGM) by applying basic matrix algebra. In the qualitative approach, the model encompasses indicators of satisfaction and social integration. In both approaches, the evaluation is separated by project, both individual and joint, taking into consideration each project’s independence and autonomy. The evaluation process is executed within the context of a governance commitment that uses voluntary service and offers non-state public services. The answers of the model, tested with academic data, anchor robust and meaningful contributions to the literature of sustainability assessment of tertiary sector organizations. Lastly, considering that the results obtained with standardized financial and accounting statements may hinder the model’s potential, it is encouraged that empirical research is conducted with managerial data.

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Author Biography

Jose Antonio De França, University of Brasília

PhD in Accounting and Economics

Professor at the Department of Accounting and Actuarial Sciences – DCCA/FACE

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