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Abstract(s)
O presente estudo pretendeu averiguar o nível de transparência das Santas Casas da Misericórdia do
Norte de Portugal e perceber o que determina esse mesmo nível.
As Santas Casas da Misericórdia inserem-se na forma jurídica de Instituições Particulares de
Solidariedade Social, sendo instituições tratadas contabilisticamente com base na jurisdição do Terceiro
Setor (ou Setor não Lucrativo), o qual tem sofrido um aumento da procura ao longo dos últimos anos,
derivado das funções que exerce no âmbito da sociedade.
De forma a responder ao principal objetivo do estudo, foi realizado o Índice de Maturidade dos websites,
o Índice de Transparência das Santas Casas da Misericórdia localizadas no Norte de Portugal e, numa
última fase, o estudo dos determinantes do Índice de Transparência das Santas Casas da Misericórdia.
A população estudada abrangeu 74 instituições.
Desta forma, metodologicamente, o presente estudo conjugou dois tipos de investigação: a investigação
qualitativa e quantitativa. A técnica de investigação qualitativa foi aplicada através do recurso à análise
de conteúdo. A técnica de investigação quantitativa tratou o método da recolha de dados.
Os resultados obtidos demonstram que as Santas Casas da Misericórdia se constituem como
instituições parcas no que concerne aos seus websites. Em relação ao Índice de Maturidade dos
Websites, foi possível concluir que a instituição (Santa Casa de Misericórdia de Amarante) com melhor
ranking, apenas atingiu 0,12, numa escala de 0 a 1, o que permite clarificar a baixa sofisticação e ligação
que as Santas Casas da Misericórdia possuem com os websites. No que confere ao Índice de
Transparência, concluiu-se que a instituição (Santa Casa de Misericórdia de Freixo de Espada-à-Cinta)
com melhor ranking, no ano de 2017, atingiu um valor de 48,43 pontos, numa escala de 0 a 100,
enquanto que no ano de 2018, a instituição (Santa Casa de Misericórdia de Caminha) com melhor
ranking atingiu cerca de 50,07 pontos.
Da aplicação estatística realizada aos determinantes do Índice de Transparência das Santas Casas de
Misericórdia, a estimação do modelo de regressão linear aplicado permitiu apurar que o nível de
maturidade e o número de valências se constituem fatores explicativos do nível de transparência das
Santas Casas da Misericórdia do Norte de Portugal.
With this study, was proposed to investigate the level of transparency of the Santas Casas da Misericórdia in the North of Portugal and to understand what determines that same level. Santas Casas da Misericórdia are inserted in the legal form of Private Social Solidarity Institutions, being institutions treated in accounting terms based on the jurisdiction of the Third Sector (or Non-Profit Sector), whose sector, over the last years, has been raising the demand derived from the functions he performs in society. In order to respond to the main objective of the study, in a first instance, the Website Maturity Index was carried out, in a second phase, the Santas Casas da Misericórdia Transparency Index located in the north of Portugal and, in a third and last phase, the study of the determinants of the Santas Casas da Misericórdia Transparency Index. The studied population covered 74 institutions. Methodologically, the present study combined two types of research: qualitative and quantitative research. The qualitative research technique was applied through the use of content analysis. The quantitative research technique dealt with the data collection method. The results obtained demonstrate that Santas Casas da Misericórdia are constituted as sparse institutions in what concerns their websites. Regarding the Website Maturity Index, it was possible to conclude that the institution (Santa Casa de Misericórdia of Amarante) with the best ranking only reached 0.12, on a scale of 0 to 1, which allows to clarify the low sophistication and connection they have with the websites. Regarding to the Santas Casas da Misericórdia Transparency Index, it was concluded that the institution (Santa Casa de Misericórdia of Freixo de Espada-à-Cinta) with the best ranking, in 2017, reached a value of 48.43 points, on a scale from 0 to 100, while in 2018, the institution (Santa Casa de Misericórdia of Caminha) with the best ranking reached about 50.07 points. From the statistical application made to the study's determinants, the estimation of the applied linear regression model, it was possible to ascertain that the level of maturity and the number of valences constitute determinants of the level of transparency of the Santas Casas da Misericórdia in the north of Portugal.
With this study, was proposed to investigate the level of transparency of the Santas Casas da Misericórdia in the North of Portugal and to understand what determines that same level. Santas Casas da Misericórdia are inserted in the legal form of Private Social Solidarity Institutions, being institutions treated in accounting terms based on the jurisdiction of the Third Sector (or Non-Profit Sector), whose sector, over the last years, has been raising the demand derived from the functions he performs in society. In order to respond to the main objective of the study, in a first instance, the Website Maturity Index was carried out, in a second phase, the Santas Casas da Misericórdia Transparency Index located in the north of Portugal and, in a third and last phase, the study of the determinants of the Santas Casas da Misericórdia Transparency Index. The studied population covered 74 institutions. Methodologically, the present study combined two types of research: qualitative and quantitative research. The qualitative research technique was applied through the use of content analysis. The quantitative research technique dealt with the data collection method. The results obtained demonstrate that Santas Casas da Misericórdia are constituted as sparse institutions in what concerns their websites. Regarding the Website Maturity Index, it was possible to conclude that the institution (Santa Casa de Misericórdia of Amarante) with the best ranking only reached 0.12, on a scale of 0 to 1, which allows to clarify the low sophistication and connection they have with the websites. Regarding to the Santas Casas da Misericórdia Transparency Index, it was concluded that the institution (Santa Casa de Misericórdia of Freixo de Espada-à-Cinta) with the best ranking, in 2017, reached a value of 48.43 points, on a scale from 0 to 100, while in 2018, the institution (Santa Casa de Misericórdia of Caminha) with the best ranking reached about 50.07 points. From the statistical application made to the study's determinants, the estimation of the applied linear regression model, it was possible to ascertain that the level of maturity and the number of valences constitute determinants of the level of transparency of the Santas Casas da Misericórdia in the north of Portugal.
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Mestrado APNOR
Keywords
Economia social Transparência Organizações sem fins lucrativos:PSS Website