Accountant Contribution for the Third Sector Organizations Management: a research field in the Federal District - Brazil

• Autor(a) principal: Júnior, Idalberto José das Neves
• Data de Publicação: 2007
• Outros Autores: Lins, Aline
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
• Texto Completo: https://rbgn.fecap.br/RBGN/article/view/71
• topic: Management of third sector companies. Third sector accounting. Information for the third sector.; Gestión de las empresas del tercer sector. Contabilidad para el tercer sector. Informaciones para el tercer sector.; Gestão das empresas do terceiro setor. Contabilidade para o terceiro setor. Informações para o terceiro setor.

In the whole world, Third Sector organizations appear and gain importance in the range of the economies, either to supply gaps of the governmental action or to materialize solidarity objectives that do not find space of accomplishment in other places. The necessity of information for a most professional management of these companies made to appear a new field of work for the accounting professional. The main objective of this article is to argue the perceptions of the Third Sector companies in relation to the countable professional services and the confrontation of these with the opinion of the accountants, by a field research carried through in Distrito Federal. The research results had evidenced the low degree of attendance of the necessities of information of the Third Sector companies for the offered countable services, the unfamiliarity on the part of the professionals of accounting of what it is this sector, in special, of companies who integrates it, and the existence of a work field to be explored by the professional of the accounting.Key-words: Management of third sector companies. Third sector accounting. Information for the third sector.