Nível de transparência de fundações do Rio Grande do Sul

Abstract

In Brazil there are approximately 338,000 (recognized organizations) foundations that aim to meet the social demands (IBGE, 2006) and Rio Grande do Sul are 361, registered with the state Public Ministry (Ministerio Publico, 2010). Considering the good governance practices, establishing? Emphasis on transparency, the foundations should reveal information to stakeholders. This study aimed to analyze the factors explaining the level of disclosure of information on the electronic pages of foundations based in the state of Rio Grande do Sul The sample consisted of 48 foundations, with web pages published on the Internet. The level of transparency was measured by analysis containing the information in existing web pages, using the first indicators, representing information and then index that allowed for measuring the level of disclosure. The main results show the following: we can identify foundations that have an educational level of disclosure than the welfare foundations. Besides the hypotheses inflow and communication in the media were discarded, because no first model proved to be the determinant of the inflow hypothesis disclosure of information in electronic pages on the Internet and the second by not presenting a minimum number of observations that could validate the model. Finally, we conclude that the objective was achieved by measuring the level of disclosure of information of the electronic pages of the final sample of Foundations the State of Rio Grande do Sul, which have effectively page on the Internet. At the end of the study we can infer that based on the results of significance that the factors that explain the level of disclosure in the foundations of electronic pages on the Internet are: the donations, organizations supported or benefited and benefited people with the foundations.