Aspectos e desafios na gestão financeira do terceiro setor: investigação em associações pessoenses

Abstract

The aim of this research was to identify the main aspects and challenges faced in financial management in people's associations, considering the importance of these organizations as a transformative agent for society, as there are around 194,033 civil society organizations active in the Northeast, approximately 597 of which are , characterized as associations supporting needy communities belonging to the city of João Pessoa, in the State of Paraíba. Descriptive research was used as a methodology, with a qualitative approach, in terms of procedures it is characterized as field research. The sample for this research comprises five private associations supporting needy communities. The answers were obtained through a questionnaire administered electronically, the criterion chosen was accessibility. This research is justified by the fact that people who work in third sector entities consider that the administration of financial resources corresponds to the most complicated and important part of the entire management process, also highlighting the need to account for the use of resources used in their activities. projects. Regarding the profile of the participants, it was observed that they all have higher education and have held management positions for at least two years. All associations researched have objectives aimed at the social transformation of children and adolescents in vulnerable conditions. When gathering information regarding the processes, it was found that donations are still the main source of fundraising for these organizations and that there is concern regarding strategic planning and transparency, but these practices are still poorly implemented. Also, it was identified that the budget is the main financial management tool, however, there are still no concrete parameters for the correct measurement of performance. It is concluded that the main challenges experienced by associations are linked to the lack of trained volunteer labor, which makes the practice and use of assertive management tools difficult.