O perfil das associações comunitárias e o papel da gestão contábil: um estudo de caso em associações comunitárias rurais no município de Pombal-PB, a partir da percepção dos associados.

Abstract

Situated within the third sector, the rural community associations is characterized by integration and socialization of activities aimed at improving the quality of life of rural workers, squatters, indigenous people, runaways, etc.. By making use of actions developed that aims to encourage improvement of their supply chains and the communities to which they belong. Thus, the study analyze the profile and role management in the Associacao Comunitaria Rural do Sao Joao I and Associacao Comunitaria dos Agropecuaristas do Sao Joao II, both in the municipality of Pombal. The characterization of the study, we used literature described and analysis of qualitative data from the questionnaires that designed the universe of rural associations, providing an overview of the challenges and obstacles experienced by these bodies, indicating that the sustainability of those is closely linked to management accounting. The tabulation of the data indicated that the majority of the resources of two organizations came from the state, through the Projeto Cooperar, the Programa Combate a Pobreza Rural (PCPR), but also obtained funds from Federal and local government spheres. It also emphasized that the accounting as a management model, it is used by associations, since accounting practices are used only for maintenance of documents required for withdrawal of Certidao Negativa de Debitos (CND), the Relacao Anual de Informacoes Sociais (RAIS), Documento de Arrecadac§o Federal (DARF), among other documents that the association remains even with the obligations with the Receita Federal. Accountability is made by the directors of the association clearly and transparently and the general assembly, having only a social function in the community and the agencies responsible for transfers of resources.