<b>Control of social actions in higher education institutions for The renewal of the charity and social assistance entity Certificate</b> - doi: 10.4025/enfoque.v28i1.4719

Abstract

The objective of this article is to identify the control of social actions in higher education institutions forthe renewal of the Charity and Social Assistance Entity Certificate (CEBAS) through the National Councilfor Social Assistance (CNAS). The study is delineated as a descriptive survey type, with a predominantlyqualitative approach. The researched population sample consisted of higher education institutionscertified as charity entities for social assistance (IESCEBAS) that are members of the Santa CatarinaEducational Foundation Association (ACAFE). Data was collected from questionnaires, with responsesto open and closed questions from managers responsible for social actions. The research results showthat the majority of the social actions from these institutions is concentrated in the area of education,and that measurement is based on expenditure. It was concluded that the controls of the social action of these institutions are insufficient to sustain the information required for renewal and keeping theCEBAS certificate. Therefore, based on theoretical and empirical foundations, a proposal was elaboratedfor the control of social actions to help demonstrate that the minimum percentage expenditure requiredby law for CNAS is being applied and to promote an improvement in the control of social actions from IESCEBAS.