The Accountability Contributions to Beneficiaries for Organizational Effectiveness: A Study in the Public Interest Civil Society Organizations (PICSO) of Paraiba

The objective of this study was to analyze the contributions of accountability to the beneficiaries for the effectiveness of the Civil Society Organizations of Public Intere st (OSCIP) of Paraiba. The research is classified as exploratory, descriptive, survey and field research, having been developed in a quantitative-qualitative approach. To obtain the data, a structured questionnaire was applied to 18 managers of OSCIP of Paraiba. Complementarily, two entities were chosen from among those who answered the questionnaire, to conduct semi-structured interviews with the manager, one employee and three beneficiaries; totaling ten interviews. From the Spearman test, there were correlations between the mechanisms of accountability to beneficiaries and the achievement of effectiveness; and a positive and significant correlation was observed between the level of effectiveness of OSCIP and the variables disclosure of information, complaint procedures and attitudes of the team of employees; indicating that the greater the use of these practices, the greater the effectiveness achieved in OSCIP. Through the analysis of interviews, it was observed that the entity surveyed where accountability practices predominated to the beneficiaries was also the one that obtained better evaluations of the stakeholders interviewed about the effectiveness in the activities that it develops. However, it can be concluded that the accountability practices of the beneficiaries represent instruments that allow the achievement of better performance in the entities studied, contributing positively to the achievement of organizational effectiveness.