Governança Corporativa nas Organizações Religiosas

• Autor(a) principal: Santos, Luciana Braga dos
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8198
• topic: Third Sector; Religious Organizations; Accounting Standards; Corporate Governance; Terceiro Setor; Organizações Religiosas; Regulação Contábil; Governança Corporativa; Governança corporativa Instituições religiosas e eclesiásticas Brasil; Demonstrações contábeis; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This paper aims at analyzing corporate governance aspects applied to religious institutions, also comprising their best accounting practices, as well as the accounting decisions made by their managers. In regards to its methodology, this research is descriptive with a quantitative approach, by means of the submission of questionnaires to the managers of the religious institutions. The analysis of field research results showed that great part of religious institutions can be considered transparent i.e., they truthfully report their actions and that they provide information to its users such as donors, volunteers, employees, attendees and those who benefit from the social work performed by the institution on their revenues, expenses and social actions through their own means. This facilitates the disclosure of such information. In terms of accounting regulations, these organizations must adhere to the accounting standards although several of them are already aware of their existence so that non-compliances to them do not affect the quality of the information provided to the stakeholders.