Contabilidade do terceiro setor: um enfoque na relação entre os contadores das cidades de Santana do Ipanema, Delmiro Gouveia e Ouro Branco e as prestações de contas dos partidos políticos

Abstract

The third sector conglomerates non-profit, private entities, whose performance turns to the public or collective ends for the generation of the common good, the political parties fall within this third sector, they arose with the purpose of representing society, if composing of a social projection and gathering the means necessary to reach those ends. Since the presence of the accountant becomes more frequent, and obligatorily every year, this professional and the representatives of the political parties will have to present the annual accounts, the following question arose: Accountants in the Sertão of the State of Alagoas are prepared to carry out the accounts of political parties? In order to answer this question, it was necessary to find out if these accountants are prepared to receive this new demand for labor, how they behave in the face of constant changes in legislation, and if the demand for labor is increasing as well as the necessity of their participation. After this it was verified if the counters inside the hinterland of the state of Alagoas were prepared yes or no to carry out the accounts of the political parties. For that, the methodology was configured through a structured questionnaire with 12 open and closed questions, with a sample of 10 accounting professionals from the region of Santana do Ipanema, Ouro Branco and Delmiro Gouveia. After what has been seen it is worth noting that a combination of accountants and managers unprepared with complicated and constantly changing legislation ends up showing that there is still no professional preparation for the development of a work that deserves more attention, since the political party is equal to any other company and 60% of the sample pointed out that the little work order does not allow focusing on this specific legislation. Another data indicates that 80% of the professionals work only in electoral period, becoming a seasonal work. Lack of commitment and unity to reach the necessary steps, accountants need to invest in this aspect of accounting, but also lack a fair market and treat the accountant and party accounting as key parts in order to achieve the necessary maintenance that every political party needs .