Governança nas organizações religiosas: enfoque na transparência de recursos

• Autor(a) principal: Lima, Elizeu Bandeira de
• Data de Publicação: 2016
• Outros Autores: [e-mail]
• 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/1/20174
• topic: Transparency; Religious organizations; Third sector; Tax immunity; Governance in religious organizations; Transparência; Organizações religiosas; Terceiro setor; Imunidade tributária; Governança nas organizações religiosas; CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This research aims to contribute to governance in religious organizations with greater transparency to stakeholders, proposing forms of reports: allow greater participation and control not only the members, but also of members in the Assemblies of God where he will seek to identify the existence of some form of accountability satisfying associates (members), meeting this way the basic principle of corporate governance that is transparency. The methodology used in this research was qualitative and documentary. Through analysis of the responses as a result there was the need to create ways of dissemination of economic and financial information to enable greater transparency and governance of the religious organization. difficulties have been identified that impede the transparency of religious organizations, such as fear of assaults, lack of a model that allows the dissemination of information, lack of understanding of the church members of technical accounting terms. The adoption of transparent practices through statements understandable to the public concerned will not only monitor the internal public, as well as the external public, allowing the practice of governance of religious organizations.