COMO ACCOUNTABILITY PODE CONTRIBUIR COM A LEGITIMIDADE EM ORGANIZAÇÕES SEM FINS LUCRATIVOS?

The purpose of the research was to analyze how can non-profit organizations accountability to their stakeholders contribute to their legitimacy. The structures of these organizations are based on financial aid from stakeholders, governmental benefits, donations, and similar contributions. Due to their nature, the concept of legitimacy evaluation inside these organizations becomes subjective, once processes of management should be often shaped according to the activities and purposes of each institution. The paper includes a systematic review of literature to characterize different structures of non-profit organizationsThe analyzes show that despite the legitimacy concept of a non-profit organization are closely related to their accountability, multidimensional factors, multi stakeholders structure and focus on non-monetary benefits, hinder considerably its performance measurement.