Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs

Detalhes bibliográficos
Autor(a) principal: Melo, Marcelle
Data de Publicação: 2023
Outros Autores: Augusto Orsi Araujo, Juliano
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: REMIPE
Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385
Resumo: The objective of the study is to diagnose the operational and financial elements that can be solved by the controllership in the third sector. Therefore, an empirical-analytical study was chosen, using the qualitative method to explain the phenomenon studied, classified as descriptive and field, in the case of documental, bibliographic research, and interviews with semi-structured questions. The study was developed at Associação Mãos Que Se Ajudam, established in Lucena, PB. The results point to situations that tend to jeopardize the social entrepreneurship of cocada in kenga, such as a budget with a risk of insolvency, a non-computerized environment for routine operations, and an insufficient validity period of 15 days for the flow of production to the end consumer. It contributes to the literature on social entrepreneurship and associative as an important tool to aid in the management of these ventures, the controllership. It demonstrates that it is possible to use controllership techniques in ventures, even if they are seminal. The elements of the budget and components of the information system can be solved using controllership to harmonize the different areas of the company and optimize capital. As for the 15-day shelf life element the problem of exchanging coconuts was perceived as an obstacle to increasing productivity, that is, the effect  exchanging expired coconuts for other fresh and within their validity period. This finding allows the research to promote as a solution of the indicator elements the applicability of the Manual of Good Practices of the Controllership for the Third Sector.
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spelling Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneursControladoria no terceiro setor: : uma investigação sobre o uso das técnicas de controladoria em uma associação de mulheres empreendedorascontroladoriaterceiro setorempreendedorimo socialControllershipThird sectorSocial EntrepreneurshipThe objective of the study is to diagnose the operational and financial elements that can be solved by the controllership in the third sector. Therefore, an empirical-analytical study was chosen, using the qualitative method to explain the phenomenon studied, classified as descriptive and field, in the case of documental, bibliographic research, and interviews with semi-structured questions. The study was developed at Associação Mãos Que Se Ajudam, established in Lucena, PB. The results point to situations that tend to jeopardize the social entrepreneurship of cocada in kenga, such as a budget with a risk of insolvency, a non-computerized environment for routine operations, and an insufficient validity period of 15 days for the flow of production to the end consumer. It contributes to the literature on social entrepreneurship and associative as an important tool to aid in the management of these ventures, the controllership. It demonstrates that it is possible to use controllership techniques in ventures, even if they are seminal. The elements of the budget and components of the information system can be solved using controllership to harmonize the different areas of the company and optimize capital. As for the 15-day shelf life element the problem of exchanging coconuts was perceived as an obstacle to increasing productivity, that is, the effect  exchanging expired coconuts for other fresh and within their validity period. This finding allows the research to promote as a solution of the indicator elements the applicability of the Manual of Good Practices of the Controllership for the Third Sector.O objetivo do estudo é diagnosticar os elementos operacionais e financeiros que podem ser solucionados pela controladoria no terceiro setor. Para tanto, optou-se por um estudo empírico-analítico, sendo utilizado o método qualitativo para explicar o fenômeno estudado, classificada como descritiva e de campo, tratando-se de uma pesquisa documental, bibliográfica e entrevistas com questões semiestruturadas. O estudo foi desenvolvido na Associação Mãos Que Se Ajudam, estabelecida em Lucena-PB. Os resultados apontam situações que tendem a colocar em risco o empreendedorismo social da cocada na kenga, tais como: orçamento com risco de insolvência, ambiente não informatizado para as operações de rotina e o prazo de validade insuficiente de 15 dias para o fluxo da produção até o consumidor final. Contribui com a literatura de empreendedorismo social e associativismo como uma importante ferramenta de auxílio na gestão destes empreendimentos, a controladoria. Demonstra que é possível o emprego de técnicas de controladoria em empreendimentos ainda que seminais. Os elementos do orçamento e dos componentes do sistema de informação podem ser solucionados com o uso da controladoria para harmonizar as diversas áreas da empresa e otimizar o capital. Quanto ao elemento prazo de validade de 15 dias, percebeu-se o problema da troca das cocadas como empecilho para o aumento da produtividade, ou seja, a efetivação da permuta das cocadas vencidas por outros frescos e dentro da validade. Tal constatação, permite a pesquisa fomentar como solução dos elementos indicadores a aplicabilidade do Manual de Boas Práticas da Controladoria para o Terceiro Setor.FATEC Osasco2023-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/38510.21574/remipe.v9i1.385REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 9 n. 1 (2023): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 3-232446-862210.21574/remipe.v9i1reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporenghttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385/273https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385/274Copyright (c) 2023 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMelo, MarcelleAugusto Orsi Araujo, Juliano2023-05-10T13:34:45Zoai:remipe.fatecosasco.edu.br:article/385Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:10.652518REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false
dc.title.none.fl_str_mv Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
Controladoria no terceiro setor: : uma investigação sobre o uso das técnicas de controladoria em uma associação de mulheres empreendedoras
title Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
spellingShingle Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
Melo, Marcelle
controladoria
terceiro setor
empreendedorimo social
Controllership
Third sector
Social Entrepreneurship
title_short Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
title_full Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
title_fullStr Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
title_full_unstemmed Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
title_sort Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
author Melo, Marcelle
author_facet Melo, Marcelle
Augusto Orsi Araujo, Juliano
author_role author
author2 Augusto Orsi Araujo, Juliano
author2_role author
dc.contributor.author.fl_str_mv Melo, Marcelle
Augusto Orsi Araujo, Juliano
dc.subject.por.fl_str_mv controladoria
terceiro setor
empreendedorimo social
Controllership
Third sector
Social Entrepreneurship
topic controladoria
terceiro setor
empreendedorimo social
Controllership
Third sector
Social Entrepreneurship
description The objective of the study is to diagnose the operational and financial elements that can be solved by the controllership in the third sector. Therefore, an empirical-analytical study was chosen, using the qualitative method to explain the phenomenon studied, classified as descriptive and field, in the case of documental, bibliographic research, and interviews with semi-structured questions. The study was developed at Associação Mãos Que Se Ajudam, established in Lucena, PB. The results point to situations that tend to jeopardize the social entrepreneurship of cocada in kenga, such as a budget with a risk of insolvency, a non-computerized environment for routine operations, and an insufficient validity period of 15 days for the flow of production to the end consumer. It contributes to the literature on social entrepreneurship and associative as an important tool to aid in the management of these ventures, the controllership. It demonstrates that it is possible to use controllership techniques in ventures, even if they are seminal. The elements of the budget and components of the information system can be solved using controllership to harmonize the different areas of the company and optimize capital. As for the 15-day shelf life element the problem of exchanging coconuts was perceived as an obstacle to increasing productivity, that is, the effect  exchanging expired coconuts for other fresh and within their validity period. This finding allows the research to promote as a solution of the indicator elements the applicability of the Manual of Good Practices of the Controllership for the Third Sector.
publishDate 2023
dc.date.none.fl_str_mv 2023-04-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385
10.21574/remipe.v9i1.385
url https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385
identifier_str_mv 10.21574/remipe.v9i1.385
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385/273
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385/274
dc.rights.driver.fl_str_mv Copyright (c) 2023 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FATEC Osasco
publisher.none.fl_str_mv FATEC Osasco
dc.source.none.fl_str_mv REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 9 n. 1 (2023): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 3-23
2446-8622
10.21574/remipe.v9i1
reponame:REMIPE
instname:Faculdade de Tecnologia de Osasco (FATEC)
instacron:FATEC
instname_str Faculdade de Tecnologia de Osasco (FATEC)
instacron_str FATEC
institution FATEC
reponame_str REMIPE
collection REMIPE
repository.name.fl_str_mv REMIPE - Faculdade de Tecnologia de Osasco (FATEC)
repository.mail.fl_str_mv fernando@fernandoasantos.com.br
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