Transparência contábil em comunidades evangélicas: uma análise da satisfação dos contribuintes

Abstract

Religious communities are predecessors to accounting, having as their main source of fundraising such as donations from their guests. In the current scenario, religious entities are non-profit organizations that seek to fill a gap in society's needs not fulfilled by the State. Like any other entity, it needs to meet the tax obligations imposed by current legislation and meet the need for accountability to its community. The main objective of this research was to identify the occurrence of disclosure of satisfactory accounting information in religious entities. To respond to the research problem, a community composed of evangelical denominations, located in the city of Uberlândia (MG), was analyzed. To achieve what was proposed by the main objective, the following specific objectives were listed: a) to investigate what accounting information religious entities make available to their users; b) verify the periodicity of disclosures; c) identify the level of accounting knowledge of taxpayers in relation to disclosed accounting information. From obtaining information through the application of interaction applied to contributors observed in Uberlândia, it was reported that the frequency of publication, accessibility and willingness of administrators about virtual people are below expectations. As a result, there is obedience to accountability on the part of evangelical entities according to taxpayers and according to them, accounting guests are not satisfactory.