Percepção e aplicação ética: abordagem teórica do terceiro setor

Abstract

The study begins in a contextualization about the dimensions that involve Non-Governmental Organizations (NGOs), moving on concepts related to Ethics, Morals, Values ​​and the term Third Sector itself, until the description of the processes of changes by which the segment has passed through history. It can be said that the society started to see the NGOs with a certain distrust, since over the years the sector has maintained close relation with the government, often arriving at a stage of absolute dependence. Thus, the objective of this study is to describe, theoretically, the importance of ethics for the consolidation of the Third Sector from the point of view of moral behavior, as well as to understand the perspectives and peculiarities of this type of segment. To that end, a theoretical-qualitative approach was used in the literature pertinent to Ethics and the Third Sector, starting from the premise that ethics and moral behavior are key elements for the consolidation of the sector, therefore they must be discussed in an inseparable way . In general, the study emphasizes the need and importance of establishing transparent practices in the management of the third sector, which in addition to efficiency lead to ethical behavior, consistent with the collective interest, especially in the present times, where we live a full moral crisis. As research findings, we highlight the new modalities of partnerships between CSOs and the public-private sphere; the implications introduced by the new legislation, especially in the processes of rendering of accounts, points that at one point presented nonconformities / conflicts with what is understood as transparency. Finally, we describe the current scenario of performance of the third sector, that is, its main fields of activity in Brazil.