O relato financeiro nas bandas filarmónicas

• Autor(a) principal: Cunha, João Pedro Nunes
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21368
• topic: Economia social; Entidades do setor não lucrativo; Bandas filarmónicas; Relato financeiro; Transparência; Social economics; Nonprofit sector; Wind bands; Financial reporting; Transparency; Contabilidade

The wind bands belong to the social economy sector whose purpose is the promotion of cultural and recreational activities, namely in music and in their teaching to provide their associated members and the whole community, great experiences in terms of culture. Since the wind bands are non-profit entities, their survival is mostly dependent on the quotas of the associated members of these institutions. Therefore, to honour the institution, guided by good principles, all financial information should be transparent and disclosed. In this way, the main goal of this work is to investigate the level of transparency of wind bands in Portugal. For this purpose, an empirical study was carried out, having as sample 102 wind bands. As research methodology, the qualitative and the quantitative methods were combined. The empirical study is divided in two phases: in the first phase, using the questionnaire, the research questions were answered and, in the second phase, the transparency index Enhancement of an Accountability Guide for Learning E-Government to achieve the objective. As the main conclusions of this study, we can highlight the reduced number of the wind bands that have an institutional website and, those that do, present a low level of transparency, thus representing an average score of 31 points. It is also relevant to mention that 80% of the wind bands refer that their financial information is disclosed and available to all interested parties. However, since the empirical study had two phases, although the conclusions obtained in the different phases are opposite, they complement each other and do not represent all the wind bands in Portugal.