SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION
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Data de Publicação: | 2011 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/19695 |
Resumo: | This study aims to describe the social performance of a religious institution, made through the analysis of their social reports. The central theme of research involves examining the possibility and potential use of social reporting as an instrument of transparency of activities in a religious congregation in the midst of society and the environment. This means focusing on the information that can be extracted from the structure of the social balance. It is an exploratory, descriptive and qualitative study, conducted through documental research. The methodology of data collection involves examination of the social balance of the institution, covering the period 2005 to 2009. The horizontal analysis is the basic procedure, whose data are presented in monetary value basis and its annual and period analysis percentage change. The main findings of this study confirm that the social balance is an instrument of social transparency from the entity to society. Data analysis shows that there is a significant and steady improvement in all 14 indicators, both financial and nonfinancial, confirming compliance with the social mission of the institution. nonfinancial, confirming compliance with the social mission of the institution. |
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SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTIONANÁLISE DE BALANÇO SOCIAL: ESTUDO EM UMA INSTITUIÇÃO RELIGIOSABalanço socialResponsabilidade socialEvidenciaçãoSocial BalanceSocial ResponsibilityDisclosureThis study aims to describe the social performance of a religious institution, made through the analysis of their social reports. The central theme of research involves examining the possibility and potential use of social reporting as an instrument of transparency of activities in a religious congregation in the midst of society and the environment. This means focusing on the information that can be extracted from the structure of the social balance. It is an exploratory, descriptive and qualitative study, conducted through documental research. The methodology of data collection involves examination of the social balance of the institution, covering the period 2005 to 2009. The horizontal analysis is the basic procedure, whose data are presented in monetary value basis and its annual and period analysis percentage change. The main findings of this study confirm that the social balance is an instrument of social transparency from the entity to society. Data analysis shows that there is a significant and steady improvement in all 14 indicators, both financial and nonfinancial, confirming compliance with the social mission of the institution. nonfinancial, confirming compliance with the social mission of the institution.O objetivo do estudo é relatar o desempenho social de uma instituição religiosa, realizado mediante a análise do respectivo balanço social. O tema central da pesquisa envolve a análise da possibilidade e potencial de utilização do balanço social como instrumento de transparência das atividades desenvolvidas em uma congregação religiosa em meio à sociedade e ao meio ambiente. Isso significa enfocar as informações que podem ser extraídas a partir da estrutura do balanço social. É um estudo exploratório, descritivo e qualitativo, realizado por meio de pesquisa documental. A metodologia de coleta de dados envolve exame do balanço social da instituição, relativo ao período de 2005 a 2009. A análise horizontal é o procedimento básico, cujos dados são apresentados em valor monetário absoluto e respectiva variação percentual anual e do período. Os principais achados da pesquisa confirmam que o balanço social é um instrumento de transparência de informações da entidade para a sociedade. A análise dos dados evidencia que há uma expressiva e constante melhoria em todos os 14 indicadores utilizados, sejam eles financeiros ou não financeiros, ratificando o cumprimento da missão social da instituição.UFRGS2011-04-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/19695ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 101-1132175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/19695/pdfSouza, Marcos Antonio deBackes, Cristina InêsDal Bello, Ivani LuisaPerazzoli, Marildeinfo:eu-repo/semantics/openAccess2013-10-15T16:39:19Zoai:seer.ufrgs.br:article/19695Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T16:39:19ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION ANÁLISE DE BALANÇO SOCIAL: ESTUDO EM UMA INSTITUIÇÃO RELIGIOSA |
title |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION |
spellingShingle |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION Souza, Marcos Antonio de Balanço social Responsabilidade social Evidenciação Social Balance Social Responsibility Disclosure |
title_short |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION |
title_full |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION |
title_fullStr |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION |
title_full_unstemmed |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION |
title_sort |
SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION |
author |
Souza, Marcos Antonio de |
author_facet |
Souza, Marcos Antonio de Backes, Cristina Inês Dal Bello, Ivani Luisa Perazzoli, Marilde |
author_role |
author |
author2 |
Backes, Cristina Inês Dal Bello, Ivani Luisa Perazzoli, Marilde |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Souza, Marcos Antonio de Backes, Cristina Inês Dal Bello, Ivani Luisa Perazzoli, Marilde |
dc.subject.por.fl_str_mv |
Balanço social Responsabilidade social Evidenciação Social Balance Social Responsibility Disclosure |
topic |
Balanço social Responsabilidade social Evidenciação Social Balance Social Responsibility Disclosure |
description |
This study aims to describe the social performance of a religious institution, made through the analysis of their social reports. The central theme of research involves examining the possibility and potential use of social reporting as an instrument of transparency of activities in a religious congregation in the midst of society and the environment. This means focusing on the information that can be extracted from the structure of the social balance. It is an exploratory, descriptive and qualitative study, conducted through documental research. The methodology of data collection involves examination of the social balance of the institution, covering the period 2005 to 2009. The horizontal analysis is the basic procedure, whose data are presented in monetary value basis and its annual and period analysis percentage change. The main findings of this study confirm that the social balance is an instrument of social transparency from the entity to society. Data analysis shows that there is a significant and steady improvement in all 14 indicators, both financial and nonfinancial, confirming compliance with the social mission of the institution. nonfinancial, confirming compliance with the social mission of the institution. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-04-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/19695 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/19695 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/19695/pdf |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 101-113 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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