A importância da documentação em organizações do terceiro setor: um levantamento bibliográfico

Abstract

This study aimed to analyze accounting disclosure in the Third Sector, highlighting its importance for transparency, compliance, and efficient management of organizations. A qualitative study, used a bibliographic survey to conduct an exploratory review, focusing on recent studies, comprising the period from 2018 to 2023, of accounting practices in nonprofit organizations. The analysis sought to identify the most common accounting practices, understand the relationship between accounting and management, and explore the fundraising strategies adopted. The results indicated that accounting disclosure had become a fundamental pillar for ensuring the credibility and transparency of Third Sector organizations. Compliance with accounting standards and clear financial reporting were identified as crucial for strengthening the trust of funders, donors, and society. Accounting was recognized as a strategic tool for governance and sustainability of organizations. The study also revealed that fundraising remains a challenge, with the diversification of funding sources and the use of digital technologies as key strategies for financial sustainability. The research also acknowledged the importance of transparency certifications and new technologies in improving financial management. Despite its contributions, the study had limitations, such as its restriction to articles from the last five years and the use of a limited number of databases. Future research could expand the scope to include more sources and practical case studies.