Instrumentos de control e indicadores de gestión social en las entidades no lucrativasel caso de la ONCE como modelo de referencia

Zusammenfassung

We intend to cover the information deficit existing in nonprofit entities with regard to social aspects, and in order to conduct the study which will let us make our contributions, we have chosen the case study as research methodology. The specific objectives of the research are, firstly, analyzing models of economic-financial and budgetary control of ONCE so as to study the information needs not covered by its management tools. Secondly, and mainly, making a proposal for a model of indicators, covering all social areas, taking into consideration previous initiatives in the same field, as well as the contributions of the ONCE managers themselves, and empirically validating the model obtained, with the ultimate aim of its normalization in the entity and, additionally of serving as a reference to other nonprofit entities in which the social services component prevails.