Delegación y sistemas de incentivos en las entidades sin fines de lucro: el caso de las ONGD españolas

• Autores: Víctor Manuel Martín Pérez, Natalia Martín Cruz, Juan José Hernangómez Barahona
• Localización: Revista europea de dirección y economía de la empresa, ISSN 1019-6838, Vol. 19, Nº 4, 2010, págs. 171-190
• Idioma: español
• Enlaces
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• Dialnet Métricas: 2 Citas
• Resumen

  • El funcionamiento interno de las organizaciones ha sido siempre un tema considerado de interés, pero muy poco tratado en la investigación. En este trabajo nos centramos en las organizaciones no gubernamentales para el desarrollo (ONGD), organizaciones que muestran una preocupación creciente por conseguir un adecuado diseño organizativo para su entidad. El objetivo del presente trabajo es valorar el equilibrio de dos decisiones clave en el diseño organizativo: la delegación de autoridad a los empleados y el establecimiento de sistemas de incentivos para garantizar que esos empleados no llevan a cabo una utilización interesada de su discrecionalidad. Se plantea un modelo simultáneo para estas dos decisiones, considerando la delegación y los sistemas de incentivos como variables endógenas. Los resultados del análisis empírico, llevado a cabo en las más importantes ONGD españolas durante el año 2003, evidencia que las decisiones sobre delegación de derechos de decisión y sistemas de incentivos son interdependientes.

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