Information for Accountability and Performance Evaluation of Civil Society Organizations Providing Microcredit: a multi-case study

This work investigates the generation of information by public-interest civil society organizations (organizações da sociedade civil de interesse público, or OSCIPs) that operate with microcredit to support their accountability, and the use of this information in analyzing their financial performance. In the process of building up scientific knowledge for this work, an exploratory study was conducted of organizations of the third sector, focusing on public-interest civil society organizations that provide microcredit and the information they use to render accounts and evaluate their performance. It is an exploratory work, guided by bibliographical and documental research and a multi-case study carried out through an interview assisted by a semi-structured checklist, whose data were then treated through the technique of content analysis. The conclusion is that albeit still incipient, the microcredit organizations studied seek to measure their performance and act in a transparent manner, including meeting the requirements of the agents that provide their funding, and that this openness is a differential in obtaining new funding.