SOCIAL BALANCE IN THE THIRD SECTOR: IBASE MODEL ANALYSIS WITH RELATIONSHIP TO THE TRANSPARENCY AND ACCOUNTABILITY TO SOCIETY

Abstract

The objective of the study is to see how the University of the West of Santa Catarina (Unoesc) uses the model proposed by Ibase Social Balance to meet the requirements of transparency and accountability to society. The research is characterized as descriptive qualitative approach. The study was developed in the framework of the case focused on documentary analysis in the period 2007-2011. The results show that the Unoesc annually publishes the information of the origins and uses of funds indicating the sustainability of the organization. As this is a charity of Social Welfare, the Unoesc provides full and partial scholarships for academic and socioeconomically needy and increased by 50% distribution of scholarships during the analysis period. The comparative social swings University, notes the development of social responsibility in the institution, which contributes significantly to regional development. Disclosure practices of the Social Report Unoesc disclosed in Ibase model meets the requirements of transparency, the comprehensive technical and detail of information that are declared. However, it is not informed by the entity if the document is examined and reviewed by external auditors, leaving a gap to be observed in order to improve the transparency of accountability to society, as what is required to meet the concept of accountability.