Percepção sobre o papel da contabilidade na transparência e continuidade do terceiro setor: um estudo de caso na fundação mamíferos aquáticos

Abstract

This study analyzes the strategic role of accounting in the transparency of the accountability process and the operational continuity of third-sector entities, focusing on the problem of how the use of accounting techniques can strengthen accountability and institutional sustainability. The third sector, composed of private organizations with public purposes, requires rigorous management to comply with legal standards and maintain credibility before society. The general objective of the research is to analyze accounting techniques within the accountability process of the Aquatic Mammals Foundation (FMA), based on managerial perception, verifying their effectiveness in transparency and strategic management. Methodologically, the research is structured as a case study with a qualitative approach and descriptive objectives. Data collection was conducted through a literature review and the application of a structured questionnaire to the foundation's financial management. The results reveal that accounting at FMA goes beyond legal obligation, functioning as an instrument of governance and decision support. An intersectoral accountability flow was identified, alongside the use of techniques such as cost centers and the analysis of financial statements and liquidity indicators, which are fundamental for expenditure traceability and attracting new donors. The study concludes that the transparency generated by accounting practices is the central element in reducing information asymmetry, aiding the sustainability and continuity of the institution's socio-environmental projects.