Aspectos negativos-
OBJETIVOS Y CATEGORÍAS PARTICULARES DE CADA COLECTIVO
E) PROPUESTAS PARA MEJORAR
*RYHUQDQFHDQGDFFRXQWDELOLW\DUHWZRWHUPVWKDWJRKDQGLQKDQGZKLFKHYHUZD\RQH ORRNV DW DQ RUJDQLVDWLRQ EHFDXVH RUJDQLVDWLRQV QHHG D JRYHUQDQFH VWUXFWXUH WR KROG WKHP DFFRXQWDEOH IRU WKHLU DFWLRQ %HLQJ QRQSURILW PDNHV DQ DGGHG GLPHQVLRQ WR JRYHUQDQFHDQGDFFRXQWDELOLW\+RTXH 3DUNHU5HQ]
2.3.1. Nonprofit Governance
7KH UHVHDUFKHU GLVWLQJXLVKHV QRQSURILW JRYHUQDQFH IURP FRUSRUDWH JRYHUQDQFH 7KH ODWWHUUHODWHVWRJRYHUQDQFHRIFRUSRUDWLRQVILUPVWKDWKDYHµVKDUHRZQHUVKLS¶ZLWKD FOHDUVHSDUDWLRQRIRZQHUVKLSDQGPDQDJHPHQW6RORPRQ:KLOHWKHOLWHUDWXUH RQ QRQSURILW JRYHUQDQFH KDV EHHQ FURVVIHUWLOLVHG ZLWK WKH FRUSRUDWH JRYHUQDQFH OLWHUDWXUH HVSHFLDOO\ IURP WKH ³DJHQF\ WKHRU\´ RQ RQH H[WUHPH DQG WKH ³VWDNHKROGHU WKHRU\´RQWKHRWKHUH[WUHPH+RTXH 3DUNHU 5HQ]5HQ] $QGHUVRQ IRUWKHSXUSRVHRIWKHUHVHDUFKHU¶VVWXG\FRQFHSWXDOGHEDWHVRQWKHPHULWVDQG GHPHULWVRIGLIIHUHQWFRUSRUDWHJRYHUQDQFHIUDPHZRUNVKDYHEHHQVHWDVLGH
,Q WKLV WKHVLV WKH UHVHDUFKHU XVHV WKH GHILQLWLRQ RI JRYHUQDQFH JLYHQ E\ 5HQ] DQG $QGHUVRQ S ³JRYHUQDQFH LV WKH V\VWHPV DQG SURFHGXUHV FRQFHUQHG ZLWK HQVXULQJ WKH RYHUDOO GLUHFWLRQ FRQWURO DQG DFFRXQWDELOLW\ RI WKH RUJDQLVDWLRQ´ $FFRUGLQJ WR 6SHFNEDFKHU JRYHUQDQFH FRYHUV DOO WKH LPSRUWDQW VWUDWHJLF DFWLYLWLHV VXFK DV JRDO VHWWLQJ DQG GLUHFWLRQ PDNLQJ SROLF\ DQG VWUDWHJ\ GHFLVLRQV PDQDJLQJ DQG PRQLWRULQJ RUJDQLVDWLRQDO SHUIRUPDQFH DQG HQVXULQJ RYHUDOO DFFRXQWDELOLW\*RYHUQDQFHLV DWHUPWKDWLV LQYDULDEO\DVVRFLDWHG ZLWK WKH JRYHUQLQJ ERDUGRIDQRUJDQLVDWLRQLQ132VDVZHOODVRWKHURUJDQLVDWLRQV$JRYHUQLQJERDUGLV XOWLPDWHO\DFFRXQWDEOHIRUDOOWKHDFWLRQVWKDWFRPHXQGHUWKHRUJDQLVDWLRQZKHWKHURU QRW WKRVH DFWLRQV DUH EDVHG RQ WKH ERDUG¶V GHFLVLRQV 7KH PHPEHUV RI WKH JRYHUQLQJ ERDUG KDYH FHUWDLQ OHJDOO\ HQIRUFHDEOH GXWLHV DQG REOLJDWLRQV E\ YLUWXH RI WKHLU PHPEHUVKLS RQ WKH ERDUG 5HQ] +RZHYHU LW LV QRW XQFRPPRQ IRU VWDII PHPEHUVLQODUJHURUJDQLVDWLRQVWREHDSDUWRIWKHJRYHUQDQFHSURFHVV
7KH FKLHI H[HFXWLYH RIILFHU &(2 RU WKH FKLHI RSHUDWLRQDO RIILFHU RI WKH RUJDQLVDWLRQ SOD\VDYHU\DFWLYHUROHLQWKHJRYHUQDQFHRIDQRUJDQLVDWLRQ5HQ]7KH&(2RI D132SURYLGHVVWUDWHJLFOHDGHUVKLSDQGGLUHFWLRQWRWKHRUJDQLVDWLRQE\ZRUNLQJZLWK
WKHERDUGLQHQVXULQJWKDWWKHVWUDWHJLHVDUHIRUPXODWHGDQGLPSOHPHQWHGWRDFKLHYHWKH YLVLRQDQGWKHPLVVLRQ5HQ]DVVHUWVWKDWLWLVLPSRUWDQWWRUHQHZWKHOLQNEHWZHHQWKH VHUYLFHV SURYLGHG E\ WKH 132 DQG WKH UHTXLUHPHQWV DQG LQWHUHVWV RI LWV WDUJHW FRPPXQLW\RQDFRQWLQXRXVEDVLVIRUJRRGJRYHUQDQFHDQGRUJDQLVDWLRQDOVXFFHVV,WLV WKH UHVSRQVLELOLW\ RI WKH JRYHUQLQJ ERDUG WR HQVXUH WKDW WKH VHUYLFHV SURYLGHG E\ WKH RUJDQLVDWLRQ DUH YDOXHG E\ WKH FOLHQWV DQG WKH FRQVWLWXHQWV LQ ZD\V WKDW DUH FRQVLVWHQW ZLWKWKHRUJDQLVDWLRQ¶VFRUHYDOXHVDQGPLVVLRQ:KLOHQRQSURILWJRYHUQDQFHLQYROYHV PDNLQJ KLJKOHYHO GHFLVLRQV WR FDXVH HIILFLHQW DQG HIIHFWLYH VHUYLFHV FRQWHPSRUDU\ 132V DUH XQGHU SUHVVXUH IURP H[WHUQDO VWDNHKROGHUV WR EH PRUH DFFRXQWDEOH DQG WUDQVSDUHQW LQ WKH RUJDQLVDWLRQ¶V DFWLYLWLHV 2VWURZHU 7KLV UHVKDSHV KRZ FRQWHPSRUDU\132VDUHPDQDJHGDQGJRYHUQHG 7KHUHVHDUFKHUFRYHUVWKUHHNH\FRPSHWLQJWKHRULHVRQQRQSURILWJRYHUQDQFHUHOHYDQWWR KHUVWXG\HVSHFLDOO\WKHILUVWWZRJLYHQEHORZDOWKRXJKWKHVHWKHRULHVKDYHHYROYHGLQ ILHOGVRXWVLGHQRQSURILWPDQDJHPHQWVXFKDVµEXVLQHVVHWKLFV¶ 2.3.1.1. Agency Theory $JHQF\WKHRU\KLJKOLJKWVWKHVRFDOOHG³DJHQF\SUREOHP´ZKLFKDULVHVGXHWRVHSDUDWLRQ RI RZQHUV SULQFLSDOV IURP PDQDJHUV DJHQWV RI WKH FRPSDQ\ 5HQ] $QGHUVRQ 6RORPRQ 7KH DJHQF\ WKHRU\ DUJXHV WKDW µHJRWLVP¶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
2.3.1.2. Stakeholder Theory
6WDNHKROGHUWKHRU\ZDVSURSRVHGIRUW\ \HDUVDJRDVDFRXQWHUWKHRU\WREHWWHUH[SODLQ FHUWDLQ NH\ SUREOHPV DVVRFLDWHG ZLWK WKH DJHQF\ WKHRU\ DQG WKH SURILW PD[LPLVLQJ SURSKHV\ WKDW ZHUH GRPLQDQW DW WKH WLPH )UHHPDQ +DUULVRQ :LFNV 3DUPDU 'H &ROOH )UHHPDQ $FFRUGLQJ WR )UHHPDQ HW DO ZKR ZHUH LQVWUXPHQWDO LQ DGYDQFLQJ VWDNHKROGHU WKHRU\ VWDNHKROGHU WKHRU\ SURYLGHV DQ DOWHUQDWLYH²DQG VXSSRVHGO\ ULFKHU²H[SODQDWLRQ WR WKUHH NH\ TXHVWLRQV ZKLFK
approximately translateWRWKHIROORZLQJLQTXLULHVKRZGRHVDEXVLQHVVFUHDWHYDOXHDQG
SURPRWHWUDGHLQDG\QDPLFHQYLURQPHQW"ZKDWGRHVEXVLQHVVHWKLFVPHDQLQPRGHUQ FDSLWDOLVP" JLYHQ WKH HQYLURQPHQWV LQ ZKLFK FRQWHPSRUDU\ EXVLQHVV RSHUDWH ZKDW LV PDQDJHPHQW"
$OWKRXJK UHYLHZLQJ WKH HYROXWLRQ RI VWDNHKROGHU WKHRU\ LV EH\RQG WKH VFRSH RI WKLV VWXG\IRUDV\QWKHVLVRQWKHNH\SKDVHVRIWKHHYROXWLRQRIVWDNHKROGHUWKHRU\VHH(OLDV &DYDQD -DFNVRQ WKH UHVHDUFKHU KLJKOLJKWV IRXU IRUPDWV RI WKH VWDNHKROGHU WKHRU\ H[SOLFDWHGE\'RQDOGVRQDQG3UHVWRQ GXHLWVUHOHYDQFHWRWKHEDODQFHG VFRUHFDUG D NH\ WKHRUHWLFDO IUDPHZRUN WKDW XQGHUSLQV WKH UHVHDUFKHU¶V VWXG\ 7KH ‘descriptive stakeholder theory’YLHZVDFRUSRUDWLRQDVD³FRQVWHOODWLRQRIFRRSHUDWLYH DQGFRPSHWLWLYHLQWHUHVWVSRVVHVVLQJLQWULQVLFYDOXH´S‘instrumental stakeholder theory’ KLJKOLJKWV WKH LPSRUWDQFH RI VWDNHKROGHU PDQDJHPHQW WR DFKLHYH SHUIRUPDQFH JRDOV RQ WKH SUHPLVH WKDW FRUSRUDWLRQV WKDW DUH EHWWHU DW VWDNHKROGHU PDQDJHPHQW DFKLHYH EHWWHU ORQJWHUP SHUIRUPDQFH RXWFRPHV LQ WUDGLWLRQDO SHUIRUPDQFH LQGLFDWRUV HJ SURILWDELOLW\ JURZWK WKDQ WKH RQHV WKDW ORRN DW WKH SULQFLSDOV¶ LQWHUHVWV DORQH
‘normative stakeholder theory’ DUJXHV WKDW VWDNHKROGHUV KDYH ³OHJLWLPDWH LQWHUHVWV´ LQ ³FRUSRUDWHDFWLYLW\´DQGWKDWWKHLQWHUHVWVRIDOOJURXSVRIVWDNHKROGHUVFDUU\³LQWULQVLF YDOXH´ ILQDOO\ ‘managerial stakeholder theory’ DUJXHV WKDW FRUSRUDWLRQV UHTXLUH ³VLPXOWDQHRXVDWWHQWLRQWRWKHOHJLWLPDWHLQWHUHVWV´RIDOONH\VWDNHKROGHUVS5HQ] DQG $QGHUVRQ REVHUYHG WKDW VWDNHKROGHU WKHRU\ KDV EHHQ XVHG LQ QRQSURILW JRYHUQDQFHVWXGLHVIRUPDSSLQJLQWHUQDODQGH[WHUQDOVWDNHKROGHUVDQGWRFDWHJRULVHDQG H[SODLQ WKH UROHV EHLQJ SOD\HG E\ WKH ERDUGV 5HQ] DQG $QGHUVRQ VKRZ WKH ERDUGV RSHUDWHDWWKHLQWHUIDFHEHWZHHQWKHLQWHUQDOHQYLURQPHQWDQGWKHH[WHUQDOHQYLURQPHQW RID132
2.3.1.3. Resource Dependence Theory
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
2.3.2. Accountability
1RQSURILW RU RWKHUZLVH DFFRXQWDELOLW\ LV D WHUP WKDW JRHV KDQG LQ KDQG ZLWK JRRG JRYHUQDQFH7KLVLVEHFDXVHLQmanagementDFFRXQWDELOLW\LVDQDWXUDOFRQVHTXHQFHRI
GHOHJDWLQJDXWKRULW\WRDSHUVRQRUDERG\WRH[HFXWHDFHUWDLQWDVNLQWKHFDVHRIDIRU SURILW RUJDQLVDWLRQ WKH UHVSRQVLELOLW\ RI WKH ERDUG LV WR PDQDJH WKH RUJDQLVDWLRQ RQ EHKDOIRILWVSULQFLSDOV$OEDUHGD,QWKLVVHFWLRQWKHUHVHDUFKHUXVHVWKHWHUP DFFRXQWDELOLW\ WR PHDQ WKH DFFRXQWDELOLW\ RI WKH ERDUG RI GLUHFWRUV RIWHQ NQRZQ DV µERDUGDFFRXQWDELOLW\¶LQD132LQUHODWLRQWRWKHFRUSRUDWHJRYHUQDQFHOLWHUDWXUH
6FKRODUV KDYH SURSRVHG VHYHUDO GHILQLWLRQV RI DFFRXQWDELOLW\ &RUQZDOO /XFDV DQG 3DVWHXUVWUHVVHGWKDWDFFRXQWDELOLW\KDVERWKDQH[WHUQDOGLPHQVLRQDVZHOODVDQ LQWHUQDO GLPHQVLRQ EHFDXVH DFFRXQWDELOLW\ LV DERXW ³EHLQJ KHOG UHVSRQVLEOH´ WKH H[WHUQDOGLPHQVLRQE\RWKHUVDQGDERXW³WDNLQJUHVSRQVLELOLW\´IRURQH¶VRZQFRQGXFW
WKHLQWHUQDOGLPHQVLRQ*UD\2ZHQDQG'DPVGHILQHDFFRXQWDELOLW\DVµµWKH GXW\ WR SURYLGH DQ DFFRXQW E\ QR PHDQV QHFHVVDULO\ ILQDQFLDORU UHFNRQLQJ RI WKRVH DFWLRQV IRU ZKLFK RQH LV KHOG UHVSRQVLEOH¶¶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
1RQSURILW JRYHUQDQFH UHVHDUFK LGHQWLILHG WZR DFFRXQWDELOLW\ GRPDLQV RI 132V WKH XSZDUG DFFRXQWDELOLW\ DQG GRZQZDUG DFFRXQWDELOLW\ (EUDKLP (EUDKLP %DWWLODQD 0DLU )ODFN 5\DQ 2VSLQD 'LD] 2¶6XOOLYDQ
Upward accountability RI D 132 UHIHUV WR WKH ERDUG¶V DFFRXQWDELOLW\ WR WKH WUXVWHHV
GRQRUVDQGWKH JRYHUQPHQW ZKLOHdownward accountabilityUHIHUVWR DFFRXQWDELOLW\ WR
WKH EHQHILFLDULHV FRPPXQLWLHV DQG SDUWQHUV ,W LV ZHOO GRFXPHQWHG LQ WKH QRQSURILW JRYHUQDQFH OLWHUDWXUH HJ (EUDKLP )ODFN 5\DQ /DUDWWD WKDW GRZQZDUG DFFRXQWDELOLW\ LV QHDUO\ DOZD\V VXERUGLQDWHG LQ IDYRXU RI XSZDUG DFFRXQWDELOLW\ SDUWLFXODUO\ WKH ERDUG¶V DFFRXQWDELOLW\ WR WKH GRQRUV DQG WKH JRYHUQPHQW $QRWKHU GLFKRWRP\ DVVRFLDWHG ZLWK ERDUG DFFRXQWDELOLW\ LQ WKH DFFRXQWLQJ OLWHUDWXUH LV administrative and procedural accountability YHUVXV programmatic accountability 1DMDP 7KH SURFHVV OHDGLQJ WKH FRQWUDFWLQJ
UHODWLRQVKLS²LQWHUQDO DXGLWV UHTXLUHPHQWV ELOOLQJ UHTXLUHPHQWV DQG REOLJDWLRQV ZLWK JRYHUQPHQWODZV²LVUHIHUUHGWRDVDGPLQLVWUDWLYHDQGSURFHGXUDO DFFRXQWDELOLW\ZKLOH WKHFDSDFLW\RIWKHVHUYLFHGHOLYHUHGE\WKHRUJDQLVDWLRQXQGHUJRYHUQPHQWFRQWUDFWLV UHIHUUHGWRDVSURJUDPPDWLFDFFRXQWDELOLW\1DMDP$FFRUGLQJWR(GZDUGVDQG +XOPH SURJUDPPDWLF DFFRXQWDELOLW\ LV PRUH FRPSOH[ WKDQ DGPLQLVWUDWLYH DQG SURFHGXUDODFFRXQWDELOLW\EHFDXVHWKHIRUPHURIWHQWUDQVODWHVWRµDFFRXQWLQJ¶UDWKHUWKDQ DFFRXQWDELOLW\OHDGLQJ132VWRFRXQWVHUYLFHVDQGFOLHQWVUDWKHUWKDQIRFXVLQJRQWKHLU SHUIRUPDQFH 132V UHVSRQG WR WKH FRQFHUQV RI WUXVWHHV GRQRUV DQG WKH JRYHUQPHQW WKURXJK SURFHGXUHV SROLF\ GRFXPHQWV DQG IXQGLQJ UHTXLUHPHQWV &DUPDQ
7KHVH DFWLYLWLHV QRW RQO\ GRFXPHQW SURJUDP DFWLYLWLHV DQG HIIRUWV EXW DOVR EHFRPH DQ LQWHJUDOSDUWRISHUIRUPDQFHEDVHGDFFRXQWDELOLW\EHFDXVHWKH\SURYLGHHYLGHQFHWKDWD SURJUDPLVEHLQJGHOLYHUHGDVSODQQHG/RYHS,QSDUWLFXODUPDQDJHUVKDYH WR FRQYLQFH WKH GRQRUV DQG WKH ERDUG WKDW IXQGLQJ KDV EHHQ HIIHFWLYHO\ XWLOLVHG WKH FOLHQWVDUHEHLQJVHUYHGDQGWKDWSURJUDPPHVDUHEHLQJLPSOHPHQWHGDVSODQQHG
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
$FFRUGLQJ WR VFKRODUV JRYHUQPHQWDO UHJXODWLRQ DQG RYHUVLJKW RI 132V KDYH JURZQ FRQVLGHUDEO\ VLQFH WKH V LQ DQ HIIRUW WR HQVXUH WKHLU DFFRXQWDELOLW\ WR WKH SXEOLF $XVWLQ 1DMDP 7UHPEOD\%RLUH 3UDNDVK 7KLV KDV FUHDWHG D GLYLVLRQ DPRQJ VFKRODUV²VRPH FODLPLQJ WKH SUHVVXUH IRU DFFRXQWDELOLW\ DV D GLVDGYDQWDJHIRU132V9LQVRQ 0RUOH\ZKLOHRWKHUVFRQVLGHULWDVDEHQHILW /DUDWWD0DQ\VFKRODUVFODLPWKDWEHFDXVHRIDFFRXQWDELOLW\SUHVVXUHVWKHIRFXV RI 132V KDV GHYLDWHG IURP DFKLHYLQJ WKHLU PLVVLRQ WR PDLQWDLQLQJ ILQDQFLDO VWDELOLW\ DQGFRQIRUPLQJWRUHJXODWRU\SURFHGXUHV$XVWLQ/DZU\1DMDP
NONPROFIT SECTOR IN AUSTRALASIA