Controladoria para sustentabilidade no terceiro setor: um estudo na casa da criança paralítica de Campinas

Abstract

Each year the third sector gains more and more representation in Brazilian society and economy. The sector creates a link between the government, the private sector and civil society through social projects. Due to the nature of the entities, their success depends on the trust placed by governmental, organizational and civil agents in achieving the proposed social return with the use of the resources transferred. This work was arranged to contribute with the organization “Casa da Criança Paralítica de Campinas” in improving the management its resources through the study of academic knowledge in Controllership. To this end, the objective was to identify how control management practices can favor the development of financial sustainability in the organization “Casa da Criança Paralítica de Campinas”. The research is descriptive, using as means of investigation, bibliographical research, field research, documentary research, participant observation and interviews. At the end of the study it was identified how control management practices help the company better manage their resources to achieve their goals. As it was acknowledged that, for this to happen, it is necessary that the auxiliary subsystems favor the control activities. It was also easy to transfer the academic concepts to the third sector, the only change being the challenges perspectives.