Transparência contábil no Terceiro Setor: análise das Instituições em prol da causa animal de Uberlândia - MG

Abstract

The Third Sector is understood by private organizations with public purposes, NGOs, which do not aim at monetary gain and obtain their resources mainly through donations, private or coming from the public sector. These institutions arise from a gap left by the other two economic sectors, the State and free initiative, and play an important role for society, especially in relation to economic aspects, resolution of social conflicts and management of public goods for collective benefit. However, some of these organizations end up getting involved in scandals of fraud, corruption and misuse of purpose, generating distrust on the part of their collaborators. Knowing that Accounting has tools capable of providing data that make these institutions more reliable, this research sought to investigate whether accounting transparency is capable of contributing to fundraising and / or volunteers for Third Sector entities, using as an object of study the animal protection activity of the city of Uberlândia / MG. The study pointed out that transparency in accounting statements is one of the determining factors for raising funds for the NGOs analyzed, especially in the face of transfers from public agencies (Public Ministry and City Hall), which are the largest funders, and therefore require greater transparency in documentation.