Contabilidade no terceiro setor: atuação dos escritórios de serviços contábeis no processo de divulgação da informação contábil no município de Uberlândia/MG

Abstract

The Third Sector is represented by non-profit entities, acting for public or collective purposes, non-state and formed from voluntary initiatives. It is a sector that has been growing more and more in the economy, according to the IBGE, its participation is 1.4% in the formation of the GDP. Thus, its development requires accounting follow-up, since these entities usually receive resources from third parties such as donations and subsidies, as well as generate resources directly. In this sense, accounting services offices are considered major providers of information for decision making. Thus, this study aimed to identify the accounting users of non-profit entities and the usefulness of accounting information. Therefore, a qualitative methodology was used, through semi-structured interviews to collect data from accounting offices in the city of Uberlândia/MG, which serve third sector entities. After the data collected, it showed that the main users are linked to the entity's board and also the government, and that the information provided helps users of non-profit entities to make decisions. Furthermore, it was also identified that the government has a dual role in relation to these entities, being an Oversight Agency and a Financing Agent. Finally, it was noticed that the information most demanded by the users of these entities is the information that presents the entity's performance and financial health.