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El Gobierno de las Entidades no Lucrativas. Evidencia emp¡rica para las Organizaciones no Gubernamentales de Cooperaci¢n al Desarrollo Espa¤olas

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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 expropiaci¢n de recursos por parte de los directivos e incrementar la eficiencia en una muestra representativa de las Organizaciones no Gubernamentales para el Desarrollo (ONGD) espa¤olas durante el periodo 1996-1999. Se emplea la metodolog¡a propia de datos de panel para analizar la relaci¢n entre los principales mecanismos de control en estas organizaciones (estructura de donaciones y ¢rgano 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 asignaci¢n eficiente de recursos. Y, por otra, evidencian la irrelevancia de su principal ¢rgano de gobierno. Los resultados son robustos a medidas alternativas de la eficiencia t‚cnica 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

  • Andr‚s Alonso, Pablo de & Mart¡n Cruz, Natalia & Romero Merino, M¦ Elena, 2003. "El Gobierno de las Entidades no Lucrativas. Evidencia emp¡rica para las Organizaciones no Gubernamentales de Cooperaci¢n al Desarrollo Espa¤olas," 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
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