Os efeitos da Covid-19 na gestão financeira de entidades rurais do terceiro setor na região metropolitana de João Pessoa

Abstract

This research aimed to analyze the effects of Covid-19 on the financial management of rural entities in the third sector in the metropolitan region of Joao Pessoa. The research has a descriptive characteristic, as it infers the analysis of a specific audience, within a scenario that has been changing the way of life of society in global dimensions. When investigating the audience of this work, a case study was carried out, more specifically a multiple case study, which selected, by accessibility criteria, the board members of 1 (one) union and 5 (five) associations of rural workers. The survey shows that all institutions use simple accountability, however, during the pandemic period, the 6 (six) institutions surveyed 3 (three) reported an increase in default, despite this, the respondents reported that there was no action aimed at fundraising. Although all respondents report that the accountant has the ability to improve management, the survey revealed that 50% are unable to pay for the accountant's services. It was found that the interviewees, for having low education, do not have any clarification about financial management, as the accountant, who has knowledge and technical preparation to assist the managers, only meets the cool requirements of rural organizations.