Características das entidades do terceiro setor alagoanas e utilização de ferramentas gerenciais

Abstract

This study aimed to investigate the relationship between the profile of third sector entities and the application of management tools in non-profit entities in the state of Alagoas. This descriptive, exploratory and quantitative research consisted of a sample of 50 managers and, to achieve the objective, a questionnaire (survey) adapted from the Kohut and Stroparo model (2020) was used, structured in three parts and comprising 14 closed questions. Regarding the data analysis techniques, descriptive statistics and the non-parametric statistical test Spearman's visualization coefficient were used. The results obtained indicated that the managers used the current instruments originating from management accounting. In addition, it was noted that the higher the level of education of the managers, the greater the use of instruments originating from management accounting in the organizations. Therefore, the more educated administrators return to implementing more appropriate management practices, which tends to improve the results of the entities. Another relevant finding was that the longer an entity has been in existence, the more management tools it has adopted. Thus, organizations that have been in existence for a longer period of time have more structured management procedures, which are necessary for the entity's development.