• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Chloe Wu
    • Abstracting/ Indexing: Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
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JOEBM2013 Vol.1(2): 213-216 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2013.V1.46

Third Sector: Accounting Tools

Ana Carolina Silva, Ana Beatriz de Souza Gomes Brandão, Michelline Freire Moraes, Zenólia Maria de Almeida, and Mônica Figueiredo de Melo
Abstract— It is essential, in a Third Sector Organization, to be results-oriented, despite not having the focus on profit. The institution must have the perception that their efforts lead to a good result. Organizational practices should exhibit knowledge, accountability, vision and the organization’s mission, expressed in strategic planning. The result is a process that promotes the growth of critical leadership and develops direct evidence of organizational impact. The article examines managerial accounting tools used by Organizations of the Third Sector, proposing to confirm hypotheses regarding the relation between accounting practices adopted with the managers educational level, with the operating time of the respondents in Organizations, with the size of Organizations, with the qualification as CSOPI (Civil Society Organization of the Public Interest) and the characteristics of the model for evaluating the performance of a CSOPI. The methodology includes application of interviews with managers of the selected organizations, as well as technical documentation indirectly by desk research and literature. The research was conducted in the metropolitan area of Recife with 21 of the 66 registered Organizations. The statistical analysis was based on descriptive analysis of data, by measuring the position (mean, median and mode), dispersion (standard deviation) and compared the frequency (proportion and percentage). After that, two tests for nonparametric hypotheses were applied. As a result, the study shows a positive correlation between the following variables: a) Level of education of managers and benchmarking practices; b) Time of activity of respondents and the use of quality measures group; c) Organizational Size with: the use of the social balance sheet in accountability to the cooperation agencies; the use of the acknowledgment of changes in equity on accountability to the cooperation agencies; using the project progress report in accountability to the cooperation agencies; the way to evaluate its results; d) Qualification as CSOPI with: accountability to the community, using the balance sheet accountability to donors; the use of the statement of financial accountability to donors; the use of the social accountability donors; the use of explanatory notes in accountability to donors; the use of the acknowledgment of variation of net worth in accountability to donors; The lack of information for generating indicators.

Index Terms— Third Sector, CSOPI, organizational practices.

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 Figueiredo de Melo, " Third Sector: Accounting Tools," Journal of Economics, Business and Management vol. 1, no. 2, pp. 213-216, 2013.

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