The purpose of this article is to assess the management of foundations by using indicators that focus primarily on efficiency, thereby seeing which factors are most influential in achieving goals. An empirical study has been carried out using accounting information (the Balance Sheet and the...

El presente articulo pretende ofrecer un breve panorama acerca de la participacion del sector sin fines de lucro en la economia y sociedad peruanas. Asimismo, analiza las principales ventajas y limitaciones de las organizaciones privadas sin fines de lucro como agentes para el desarrollo, con...