Accountability and Civil Society Organizations: An Integrity Maturity Self-Assessment

Laís Dorigon Rodrigues, Elaine Cristina de Oliveira Menezes and Paula Chies Schommer

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2026, vol. 30(2), issue Vol. 30 No. 2 (2026): Mar/Apr - 2026, e250244

Abstract: Objective: this study analyzed integrity within civil society organizations (CSOs) and sought to propose and apply an integrity maturity self-assessment tool tailored to the nature and context of CSOs. Grounded in the concept of accountability, this study details integrity and its operationalization across different perspectives and programs. Methods: through a qualitative approach, data were collected via interviews, observations, documents, and articles. The study followed four stages: selecting integrity programs for CSOs; expert validation of the theoretical-methodological matrix; developing the self-assessment tool; and its subsequent application and analysis within an organization. Results: findings indicate that integrity is demonstrated when organizational practices align with principles, values, and objectives while fulfilling legal obligations and maintaining ethical stakeholder relations. The application of the matrix allowed for refinements and a critical analysis of the tool. Conclusion: the tool encompasses the accountability triad: objective responsibility, subjective responsibility, and responsiveness. Its potential lies in its self-assessment nature, anchored in subjective responsibility, which serves as a basis for problem prevention and resolution, ultimately fostering objective responsibility and responsiveness.

Date: 2026
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