Ações para prestação de contas em entidades do terceiro setor

Abstract

Accountability is an instrument of transparency in third sector organizations, which makes it necessary in the search for financial resources for these entities. Given this, this article aims to verify how associations meet the accountability requirements to be able to receive financial resources. To strengthen this work, the methodology used was formed by bibliographic reviews of books, scientific articles and websites on the topic addressed, in addition to field research with a semi-structured interview script and documentary research. Data analysis was carried out qualitatively and quantitatively. For this research, the presidents and financial directors of 3 community associations in the city of Maravilha-AL were interviewed. The chief executive officers and financial directors answered a semi-structured questionnaire with 27 objective and discursive questions about the administration and accounting within these associations, from the use of accounting and management instruments to how accountability is done for both internal and external financiers. external and their requirements. It is concluded that accountability is limited and does not contain greater depth and organization in the accounting of these institutions, this is due to the lack of adequate training for these managers and little technical assistance from accounting professionals who serve these respective associations.