Gestão financeira em igrejas: análise da transparência financeira na Igreja Adventista do Sétimo Dia no Estado de Alagoas

Abstract

This paper addresses an analysis of the use of financial resources by the Seventh-day Adventist Church in the state of Alagoas, which belongs to the third social sector. The present study aims to analyze the financial transparency adopted by the organization in the provisions of the information provided. The research is based on a case study in the Seventh-day Adventist Church, which was analyzed from the last quarter of 2023 to the end of 2024. As a statistical technique, the descriptive one was used, through the analysis of tables and graphs, used to organize the data and transform them into information. Such data collections were also carried out through interviews with the administration, as well as with church members within the period from October 2023 to June 2024. Despite the very clear and established practices through planning and its implementation, the study identified that there is room for improvement in the communication of information, using marketing means in a more fluent and regular manner to more efficiently promote the advertising of how the system used by the church under study is. It is concluded that the results achieved through this study were satisfactory, confirming that there is financial transparency in the Seventh-day Adventist Church in the state of Alagoas, in which the organization reacts in a clear and transparent manner regarding the use of resources.