• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2013 Vol.1(2): 201-203 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2013.V1.43

Third Sector Accounting Practices: A Case Study in the Metropolitan Area of Recife

Ana Carolina Silva, Ana Beatriz de Souza Gomes Brandão, Michelline Freire Moraes, Zenólia Maria de Almeida, and Mônica Melo
Abstract— It The article discusses results of a study of Recife metropolitan region with the objective of identifying aspects relating management accounting practices used by Third Sector organizations. In a universe of 66 institutions 21 nonprofit organizations (charitable services, schools, professional associations, hostels and scholarships funds) were surveyed. The sample choice was intentional and determined by the spatial location and access to institutional agents. The methodological procedures used were exploratory studies (literature review and use of questionnaires) and documentary research. The database provided by the Ministry of Justice and the Getúlio Vargas Foundation (Map of the Third Sector) was invaluable. It was found that there is no relationship between the level of education of managers and management accounting practices adopted by the surveyed organizations and that there is a relationship between managers’ performance time and the use of the set of quality measures in the Organization.

Index Terms— Organization of the third sector, accountability, benchmarking.

Ana Carolina Silva is with University of the Trás-os-Montes and Alto Douro, Vila Real, Portugal (e-mail: arol@brvoice.com).

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Cite: Ana Carolina Silva, Ana Beatriz de Souza Gomes Brandão, Michelline Freire Moraes, Zenólia Maria de Almeida, and Mônica Melo, " Third Sector Accounting Practices: A Case Study in the Metropolitan Area of Recife," Journal of Economics, Business and Management vol. 1, no. 2, pp. 201-203, 2013.

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