A importância da contabilidade para prestação de contas nas organizações do terceiro setor: um estudo de caso na fundação de amparo ao menor de Palmeira dos Índios - AL

Abstract

The objective of this work was to analyze how the accounting collaborates to the aid in the financial control and to the accountability process to its external users. Accounting plays a fundamental role in entities belonging to the third sector, as it assists as a tool for financial and patrimonial control, in order to organize information obtained by management so as to aid in decision making and accountability to stakeholders, as it provides the use of techniques of financial and equity control, in order to produce information with a greater degree of reliability. To reach the objective, a non-profit entity was selected in the municipality of Palmeira dos Índios - AL, and the case study method was adopted, in which the techniques of direct observation, face-to-face interviews by means of the application of an unstructured interview script, and documentary analysis, through the application of a checklist reports and accounting statements of the entity. The main results showed that the foundation under study uses accounting for both control functions in resource management as well as reporting tool and accounting statements assisting in accountability to its donors and even aware of the importance of accountability the entity faces a difficulty in exposing such statements and reports to the interested parties.