ORGANIZATIONAL RESILIENCE AND ACCOUNTABILITY CAPACITY OF THIRD SECTOR ENTITIES

Abstract

This work identified the association between organizational resilience capacity and accountability in third sector entities registered with the Conselho Municipal de Assistência Social of Greater Florianópolis, in a pandemic context resulting from the Sars-Cov-2 virus. Social isolation, adaptation in the method of carrying out activities and accountability had to be maintained based on the organizational resilience capacity of such entities. To obtain the necessary data for the study, a questionnaire was developed that involved questions about organizational resilience, accountability and situational control variables. The questionnaire was sent by e-mail to 86 entities and of these, 22 responded. With the answers obtained, descriptive statistics and Pearson’s correlation analysis were performed. In the analysis of the results, it was possible to observe that the entities managed to maintain resilience in the organization, that they are able to make unconventional decisions and that people have a strong sense of team. The result obtained in the correlation test showed that only contextual resilience has a significant positive correlation with accountability. It is possible to accept the hypothesis of the existence of a correlation between contextual resilience and accountability in third sector entities. The study shows the adjustments in the operations of the third sector units, shows the resilience of the entities that managed to keep up to date reports and accountability and advances in addressing organizational resilience in third sector entities in the period of the coronavirus pandemic.