Contribuição do contador em entidades do terceiro setor: um estudo de caso em escola de João Pessoa

Abstract

This study aims to verify the contribution that the accounting professional can play in the management of two schools chosen in the city of João Pessoa/PB, and the role of accounting information in the management process of these schools, in addition to identifying whether the managers base the decision-making process on information generated by accounting. This research is characterized as a case study, with two objects of study, a philanthropic financing institution (A) and another that is totally financed by it (B). The data collection was carried out through a documental, quantitative and qualitative research with the application of a questionnaire with mixed questions with the responsible accountant and the managers. The questionnaire used is an adaptation of two questionnaires of two master's dissertations, from Oliveira (2007) and Oliveira (2009). It was found that the information generated by accounting are used, along with other reports generated by the financial sector to assist in the decision-making process. It was found that management tools are used, and that the budget is prepared by the accountant, together with the general management and managers, as well as the adoption of ABC costing. Accountability is carried out for internal users. It was verified that the accountant has an important participation in the management of schools A and B, with his professional opinion and knowledge of costs, legislation and the schools themselves.