ABSTRACT
This paper analyses the relationship between servant leadership, innovative capacity and performance in Third Sector entities and proposes a mediation model. This research is based on a two-fold theoretical approach: the servant leadership approach and the resource-based approach. The data have been obtained through a survey sent to territorial and functional managers of Third Sector entities. The fieldwork ran from June to September 2019. At the end of the entire process, 85 valid questionnaires were obtained. For the analysis of the results, a double methodology has been used: (1) a method of second order structural equations (PLS-SEM) and, (2) qualitative comparative analysis (QCA). The main contributions of this work are: 1) a double theoretical approach has been applied in this work, which has allowed to adequately define the relationships between servant leadership, innovation capacity and performance in Third Sector entities; (2) the application of a double data analysis methodology has allowed us to obtain robust and reliable results; (3) the measures of the three composites used (servant leadership, innovative capacity and performance) have adequate reliability and validity values; (4) the servant leadership positively influences the performance of Third Sector entities being able to explain the 35.6% of the variation of the performance of these entities and besides, it is a necessary condition for this performance to take place, (5) the average innovative capacity in the influence of the servant leadership in the performance of the entities of the Third Sector, being a necessary condition. Mediation is total, eliminating the direct effect of servant leadership on the performance of third Sector entities and increasing the capacity to explain the variation in the performance of Third Sector entities up to 44.7%.
ABSTRACT
O estudo centra-se na discussão de que o nível da estrutura organizacional interfere nas práticas de controle interno das organizações não governamentais (ONGs), sobretudo ligadas à saúde. O objetivo deste trabalho foi o de observar a eficiência dos testes de controle interno aplicados dentro de uma estrutura organizacional da Fundação para Pesquisa, Prevenção e Assistência do Câncer, verificando a confiabilidade nos relatórios contábeis e controles operacionais. Como metodologia, realizou-se um estudo de caso em uma organização de saúde do terceiro setor. O estudo de caso ocorreu por meio de entrevistas e análises de relatórios confidenciais. Diante de uma avaliação da estrutura organizacional (das relações entre funcionários e voluntários) e da aplicação de procedimentos de avaliação da qualidade dos controles internos, avaliou-se o quanto o nível da estrutura organizacional interfere nas práticas de controle interno do hospital. Observou-se que existem mecanismos de controle estruturados na instituição, porém a execução desses controles deixa a desejar. Pode-se constatar também que o nível da estrutura organizacional interfere, sim, nas práticas de controle interno da entidade.
This work focuses on a discussion about the extent to which the level of organizational structure interferes in the internal control practices of non-governmental organizations (NGOs), especially those related to health. The objective of this work was to observe the efficiency of the internal control tests applied within the organizational structure of the Foundation for Cancer Research, Prevention and Care, checking the reliability of the accounting records and operational controls. A case study in a third sector health organization was the chosen methodology. The case study involved company interviews and the analysis of confidential reports. After an evaluation of the organizational structure (of the relations between officials and volunteers) and the application of evaluation proceedings on the quality of the internal controls, the extent to which the organizational structure interferes with the internal control practices of the hospital was assessed. It was revealed that there are structured mechanisms of control in the institution, however the implementation of these controls is inadequately performed. It was further detected that the level of the organizational structure does indeed interfere in internal control practices at the entity.
