<b>A importância do gerenciamento contábilpara as organizações do terceiro setor</b> - doi: 10.4025/enfoque.v25i2.3493

Abstract

Accounting dynamics has been showing its scientific and doctrinal interaction on business since the beginning of humanity, through observation and monitoring, measuring, interpretation and diffusion of procedures and techniques related to the social and economic patrimony. Such characteristic has become active in the context of enterprises due to the quantity and quality of information, which are available to managers in general for decision aims. While facing such an evolution, it has become usual the emerging of new organizational forms, with different aims and characteristics, which up to now deserve especial attention on part of accountancy and accounting professionals in order to manage, successfully, the impact of innovations on the patrimony of enterprises. In such a context, some trends and organizational forms, which have been developing lately, are pointed out; among them the organizations belonging to the third sector, which due to different aspects are highlighted for the remarkable activities performed in areas such as, education, health, social assistance, religion, leisure, sport, culture, scientific activities and so on. Considering that scenery, the present study intends to provide technical information, legal prediction and statistical data regarding the third sector in Brazil, favoring a reflection and consciousness on its importance to the organized civil society and, besides that, intends to bring a contribution, emphasizing the great importance of an efficient accounting management for the improvement of controls, thus fitting legal requirements and transparence when publishing or divulgating accounting reports.