A utilização dos demonstrativos contábeis como instrumento de apoio a gestão nas organizações não governamentais: um estudo no estado do Ceará

Abstract

This research objectified to analyze to the use of accounting demonstration of NGO’s (non-governmental organizations), the Third Sector, and its main goal is to study the aspects that refer to the use of accounting information as a tool of supporting to management by these companies. To achievement this aim, a field research was developed in 10 (ten) companies belonging to the third sector on Ceará state and all of the ten companies have appeared among the 20 (twenty) biggest organizations pertaining to main forums and networks of the Ceará, according to a survey conducted by the State Yearbook of 2004. This survey attempted to know how the managers of these companies get in contact with the economical agents involved, in order to show the results of their actions. This inquiry embraces a qualitative approach and performs a field research in the NGO’s (non-governmental organizations), in order to guide interviews, the results show the use of incipient accounting information was reported, especially the traditional accounting demonstration planned according to the rules required by the Conselho Federal de Contabilidade. Was also verified the lack use of unnecessary accounting demonstrations form, that specifies the Social Balance, where it was evidenced necessity of adequacy this model to the aspirations of these managers of these organizations. Was also seen an increasing need of these companies to be given a most professional profile, and insert them into a reality in which they would be able to provide their own sustainability. This professional profile discussed here is deeply connected to the use of information which comes from the data of Accounting for the survival of the organization, through decisions made by the managers as well as the primary and secondary clients, providers, workers and the society as a whole.