Utilização da contabilidade na gestão de entidades do terceiro setor

Abstract

The Institutions of the third sector are very important because it attends regions with big economic and social vulnerability, and regions that the Government can not take care. In Brazil, over the years, the third sector has been expanding more and more. There are institutions of all sizes that seek the well-being of Society and, to ensure that these institutions continue to fulfill the purpose of their existence, accounting has a fundamental role. In this context, the present study aims to verify if the institutions of the third sector uses accounting as a management tool or if they use it only to comply with the laws in the present institutions in the city of Teresópolis – RJ. The methodology used was descriptive, with a qualitative approach and use of data collection through a questionnaire, which was sent via e-mail and through direct contact with institutions of the third sector, with a sample of 15 (fifteen) valid questionnaires. From the analysis of the obtained data, it was verified that, for the most part, the entities use the accounting to fulfill the legal requirements. In general, it was evidenced that the entities of the third sector still do not use accounting as a tool capable of assisting in management.