Disclosure Level of Nonprofit Organizations

• Autor(a) principal: Zittei, Marcus Vinicius Moreira
• Data de Publicação: 2016
• Outros Autores: Politelo, Leandro, Scarpin, Jorge Eduardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/4799
• topic: Terceiro Setor; Evidenciação contábil; Accountability.; transparência e evidenciação contábil

The purpose this study is to identify the disclosure level of nonprofit organizations participants of the project Transparency Principles of Development and Accountability in Civil Society Organizations - BID. The research population is 76 organizations and the sample included 15 organizations that reported their accountability in their sites. For data collection we designed a checklist consists of 63 items, of these, 53 based in IAS 26 and 10 items based on NBC T 10:19 standard. The survey results show that the nonprofit organizations emphasize the disclosure of qualitative information, and present a summary quantitative information. It concludes that the average level of disclosure of the organizations participating in the project was 27%. It is necessary  studies to present the real needs of disclosure and encouragement of specific standards for the sector.    Key-Words: Nonprofit organizations, Disclosure, Accountability.