Gestão contábil-financeira em organizações religiosas: Um estudo em paróquias católicas de uma diocese de minas gerais

Abstract

This work aims to verify how religious organizations carry out accounting and financial management. For this, parishes of a diocese in the state of Minas Gerais were investigated. For that, qualitative research was carried out with religious leaders, through structured interviews in nine parishes of a diocese in the state of Minas Gerais. From the analysis of the interviews, it was possible to identify that most religious leaders do not have the practice and facility to use financial/accounting tools to facilitate management and decision-making, which are often taken through experiences. Most parish priests who participated in the sample do not use accounting reports to make decisions, nor do they use accounting artifacts for the financial control of the entity. The study contributes to the understanding of the use of accounting instruments in ecclesiastical management and to face the challenges of administering religious organizations.