Resumen de Transparência nas declarações de missão de organizações sem fins lucrativos (osfls) que atuam no Brasil: Estudo de casos múltiplos

Michelle Muniz Bronstein, Josir Simeone Gomes

• This work aims to verify the transparency, as a major governance values, it has been included in the mission statements and institutional content available on websites of NPOs operating in Brazil. The method chosen for this work is the Multiple Case Study, quite common in qualitative studies in the field of Applied Social Sciences (Yin, 2015). The cases were based on secondary data available for internet consultation. It is in this sense a qualitative research of a descriptive nature. The results suggest that none of the three organizations studied include in their mission statements, transparency as a value. Regarding the institutional content, it was observed that only one organization meets the recommended in the theoretical framework that underlies this work. As a proposal for future research is the suggestion is whether the argumentative force of NPOs of mission statements has an impact on the volume of funds raised by these organizations, or even if the absence or presence of content in websites have an impact on your performance.