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The Relationship Between Efficiency, Stability, and Reputation in Fundraising and Generation of Resources in the Third Sector Institutions

Author

Listed:
  • Veronica da Silva Maciel

    (Fucape Busines School/Programa de Mestrado Profissionalem Ciencias Contabeis- Rio de Janeiro - Brasil)

  • Fabio Moraes da Costa

    (Fucape Business School, Brazil)

  • Andre Aroldo Freitas de Moura

    (Professor Associado – Fucape Business School)

Abstract

The purpose of this study is to verify if the efficiency, stability, and reputation are factors capable of impacting fundraising and resource generation of nonprofit institutions, bearers of the Federal Public Utility Title. Data was collected from the National Register of Public Utility Entities of the Ministry of Justice, a database developed by the Brazilian Ministry of Justice in which nonprofit organizations file their financial statements. The analysis comprised the available data, from 2010 to 2014. Results indicate that fundraising and generation of resources are significantly influenced by efficiency, stability, and reputation factors. The findings highlight the relevance of disclosing financial information in generating and attracting funds from these institutions.

Suggested Citation

  • Veronica da Silva Maciel & Fabio Moraes da Costa & Andre Aroldo Freitas de Moura, 2020. "The Relationship Between Efficiency, Stability, and Reputation in Fundraising and Generation of Resources in the Third Sector Institutions," New Challenges in Accounting and Finance, EUROKD, vol. 4, pages 31-40.
    • Handle: RePEc:bco:ncafaa::v:4:y:2020:p:31-40
    DOI: 10.32038/NCAF.2020.04.03
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    References listed on IDEAS

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    5. Khanna, Jyoti & Posnett, John & Sandler, Todd, 1995. "Charity donations in the UK: New evidence based on panel data," Journal of Public Economics, Elsevier, vol. 56(2), pages 257-272, February.
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