Contabilidade como instrumento de gestão para entidades do terceiro setor: um estudo de caso do CEMAR na cidade de Pombal-PB.

Abstract

It is observed actually the growht of the civil entities now, or even, entities belonging to the third section. Enclening the gread transformation of cultural and economical stamp suffered by the society in the totalized world of that it sorts out the third section accompanies those changes imposed by the new social reality in which is insert, looking for the eradication of social inequality though good initiates, becoming one of the more acquaint tances, active and that it gives influence of economical development. Under that opties, it becomes important to detach the relevance of the conviction accounting in the administration process for that section. The work had as objective indentifies that it forms the accounting information contribute in the process of administration of the entity philanthopie Center of Integral Education Margarida Pereira da Silva, located in the city of Pombal - Pb. Aiming at a better understanding of the study in subject, it took pleace a research characterized as bibliographical and descriptive, of qualitative nature, by a case study, divided in two parts: an interview in the entity and a questionnaire semi-structured with the accountant. The result of the research showed concerning the aid in the socket of decision, that there is little use of the accounting information for the administration of the activities and the need of the adoption of accounting techniques that facilitate the understanding of the data for the users and too much interested parties, it was also observed that at fevel of explicitness accounting it can still be considered small because the entity doesn't in what she relers to the importance of the entity for pombalense community because the same doen't elaborate nor publishes the Social Swinging.