{"id":116008,"date":"2014-04-07T00:00:00","date_gmt":"2014-04-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-transparencia-en-la-emision-de-informacion-de-las-entidades-sin-fines-de-lucro-hacia-un-modelo-de-indicadores\/"},"modified":"2014-04-07T00:00:00","modified_gmt":"2014-04-07T00:00:00","slug":"la-transparencia-en-la-emision-de-informacion-de-las-entidades-sin-fines-de-lucro-hacia-un-modelo-de-indicadores","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/pais-vasco-euskal-herriko-unibertsitatea\/la-transparencia-en-la-emision-de-informacion-de-las-entidades-sin-fines-de-lucro-hacia-un-modelo-de-indicadores\/","title":{"rendered":"La transparencia en la emisi\u00f3n de informaci\u00f3n de las entidades sin fines de lucro: hacia un modelo de indicadores"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Javier Corral Lage <\/strong><\/h2>\n<p>El sector no lucrativo (sector) est\u00e1 adquiriendo una mayor relevancia dentro de la econom\u00eda y la sociedad. Por ello, cada vez se demanda una mayor transparencia en la emisi\u00f3n de informaci\u00f3n que las organizaciones que lo conforman dirigen a sus grupos de inter\u00e9s. La argumentaci\u00f3n de la tesis doctoral reside en la importancia de divulgar una informaci\u00f3n responsable, clara, leg\u00edtima y transparente por parte de las entidades sin fines de lucro (esfl). Entendidas estas como aquellas recogidas en la normativa legal estatal, en base a la ley org\u00e1nica 1\/2002, del derecho de asociaci\u00f3n y en base a la ley 50\/2002, de fundaciones, a las que se ha a\u00f1adido, por su bagaje e importancia dentro de la econom\u00eda, la fundaci\u00f3n once, cruz roja espa\u00f1ola, caritas y las organizaciones no gubernamentales de cooperaci\u00f3n y desarrollo.El objetivo de este estudio es evidenciar, a trav\u00e9s de una encuesta realizada a entidades del sector y al colectivo de profesorado perteneciente a la asociaci\u00f3n espa\u00f1ola de profesores universitarios de contabilidad, qu\u00e9 nivel de importancia supone ofrecer una informaci\u00f3n transparente a los stakeholders, cu\u00e1les son las principales razones que existen para ofrecer este tipo de informaci\u00f3n y en qu\u00e9 \u00e1reas ser\u00eda recomendable incidir. As\u00ed mismo, a ra\u00edz de los resultados obtenidos se plantea la elaboraci\u00f3n, en una primera fase inicial, de un modelo de indicadores, como mecanismo de control voluntario que estas entidades pueden realizar para ofrecer una informaci\u00f3n homog\u00e9nea, comparable, verificable y transparente.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La transparencia en la emisi\u00f3n de informaci\u00f3n de las entidades sin fines de lucro: hacia un modelo de indicadores<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La transparencia en la emisi\u00f3n de informaci\u00f3n de las entidades sin fines de lucro: hacia un modelo de indicadores <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Javier Corral Lage <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 04\/07\/2014<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Crisanta Elechiguerra Arrizabalaga<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 ignacio Martinez churiaque <\/li>\n<li>Jes\u00fas Lizcano alvarez (vocal)<\/li>\n<li>clara isabel Mu\u00f1oz colomina (vocal)<\/li>\n<li>raquel rosario Herranz bascones (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Javier Corral Lage El sector no lucrativo (sector) est\u00e1 adquiriendo una mayor relevancia dentro de la econom\u00eda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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