Gerenciamento além dos Lucros: Controle Contábil em uma entidade sem fins lucrativos
DOI:
https://doi.org/10.12662/2359-618xregea.v7i2.p151-167.2018Keywords:
Gestão, Demonstrativos Contábeis, Terceiro SetorAbstract
Mesmo voltadas para o social, empresas do Terceiro Setor possuem processos que precisam de controle e divulgação a seus diversos interessados, e a contabilidade é uma das ferramentas que contribuem para uma ação positiva perante a sociedade. O objetivo do artigo é identificar se os processos contábeis da entidade estão alinhados às Normas Brasileiras de Contabilidade Aplicadas ao Terceiro Setor - ITG 2002. Foi realizada pesquisa exploratória e descritiva por meio de entrevista semiestruturada com os administradores da organização, além de análise de conteúdo de documentos da organização. Mesmo mencionados como importantes pelos gestores, observou-se que eles não têm conhecimento total sobre as demonstrações contábeis no gerenciamento da entidade. Ficaram evidenciadas inconsistências de algumas operações e uso restrito dos demonstrativos, usados cerimonialmente para exigências legais. Concluiu-se que os relatórios de cunho financeiro são os de maior entendimento dos administradores, enquanto que as demonstrações contábeis se apresentam em um grau de compreensão inferior, sendo relegados, o que implica na falta de utilização da informação contábil no processo de gerenciamento da entidade.
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