IDEAS home Printed from https://ideas.repec.org/p/ntd/wpaper/2003-04.html
   My bibliography  Save this paper

El Gobierno de las Entidades no Lucrativas. Evidencia empírica para las Organizaciones no Gubernamentales de Cooperación al Desarrollo Españolas

Author

Abstract

La ausencia de derechos residuales en las entidades no lucrativas (non profit) singulariza el problema de gobierno tradicionalmente estudiado. En este contexto, el objetivo de este trabajo es verificar la existencia y relevancia de los mecanismos de control para evitar la expropiación de recursos por parte de los directivos e incrementar la eficiencia en una muestra representativa de las Organizaciones no Gubernamentales para el Desarrollo (ONGD) españolas durante el periodo 1996-1999. Se emplea la metodología propia de datos de panel para analizar la relación entre los principales mecanismos de control en estas organizaciones (estructura de donaciones y órgano de gobierno) y la eficiencia. Los resultados, por una parte, revelan que la presencia de un donante institucional activo (AECI) constituye un mecanismo de control de primer orden en las ONGD, favoreciendo la asignación eficiente de recursos. Y, por otra, evidencian la irrelevancia de su principal órgano de gobierno. Los resultados son robustos a medidas alternativas de la eficiencia técnica y asignativa. To verify the existence and relevance of control mechanisms that impede the expropriation of resources by the managers of nonprofits and that improve efficiency, we use a representative sample of Spanish nongovernmental development organizations (NGDOs). The authors study how the donors' structure and board of trustees relates to organizational efficiency. Results show that the presence of an active institutional donor provides a control mechanism for these NGDOs, thus favoring the efficient allocation of resources, and that the structure of the board of trustees is irrelevant in this respect. Results are robust to alternative measures of technical and allocative efficiency

Suggested Citation

  • Andrés Alonso, Pablo de & Martín Cruz, Natalia & Romero Merino, Mª Elena, 2003. "El Gobierno de las Entidades no Lucrativas. Evidencia empírica para las Organizaciones no Gubernamentales de Cooperación al Desarrollo Españolas," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2003-04, Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto.
    • Handle: RePEc:ntd:wpaper:2003-04
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntd:wpaper:2003-04. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Fortuna-Lindo, Jose M. (email available below). General contact details of provider: https://edirc.repec.org/data/ntuvaes.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.