Contabilidade Gerencial e Terceiro Setor: uma análise sobre os artefatos gerenciais

Abstract

Non-profit associations dedicated to promoting social well-being, classified as third sector organizations, are increasingly professionalizing themselves. In this scenario, the managers of these associations needed to develop their management process, adopting management practices and tools to remain in the globalized and increasingly specific market. In this sense, this study will investigate the perception of managers of third sector organizations regarding managerial artifacts. It also analyzed the level of use of artifacts as well as a possible relationship between the level of use and variables: the size of the organization, the relationship with accounting and the preparation of management information. The methodology used was framed as a descriptive, quantitative research, using the structured questionnaire as an instrument for data collection. Forty-two third sector associations, called social assistance entities, operating in the city of Rio de Janeiro were defined as a sample. For the research, five of the twenty artifacts highlighted in the literature review were selected: Variable Costing; Cash flow; Budget; Strategic Planning and Benchmarking. As data treatment, descriptive statistics and non-parametric Chi-Square hypothesis test were used. The research result indicated that, for the studied sample, the artifacts called strategic planning and budget are the best known, considered, considered the most important, and most appropriate in the perception of managers of third sector associations. The results also showed that the level of use did not show an association between the proposed variables. It can be said that all associations classified as large use artifacts. More than half of the managers of the surveyed institutions are in frequent contact with their organization's accounting and use artifacts in their management. Almost eighty percent of the institutions prepare management information for routine taking and use management accounting artifacts.