FERREIRA, M. F. D. G.; FERREIRA, Maria de Fátima Deyse Gonçalves.
Résumé:
The Third Sector features a major role in Brazilian society, thereby the transparency of these
entities in relation to accountability of its services is shown as an obligation to the donors, to
ensure its continuity and growth, enhancing its sustainability and activity in society.
Therefore, this study consists in investigating how the Third Sector entities of the city of
Arcoverde in Pernambuco, shall report of their activities trying to describe how is the
accountability in these entities. For this purpose, the methodology was defined from a
multicase study with bibliographic and field researches, using an interview guide in each of
the entities studied, seeking an analysis based on interpretations that satisfy the scope of the
objectives. The Result demonstrated that the two entities shall report of their activities, but in
different ways. The financial report Land Foundation develops and uses for its accountability
is the balance sheet. Also produces a Financial Budget, ranging from the planned budget
and the done one. The accountability of activities is also performed through the Balance
Sheet, and also elaborates a Performance Report of the entity that is the Annual Audit
Report, using the audit to accomplish it. The Association Orfanato Raio de Luz does not
conceive any statement of accounts, it produces only a cash flow, which contains the
registration of incoming and outgoing resources. The financial budget is not developed by the
entity, although it knows the prediction of how much it has available each month due to the
municipal transfer which is always fixed and also due to no control of the donations, which
are sporadic. The accountability of activities and actions performed in the entity is made by
schedule, which it forwards to interested parties the progress of actions and activities via this
schedule. It also does not prepare a performance report of the entity and does not promote
divulgation of its actions. Through this study can be seen that these nonprofit entities
researched do not clearly shall report and transparent management of resources that they
manage. Putting aside an item of extreme importance since accountability is useful not only
to keep the register of the regulator entity to the organs, but especially in order to know what
the entity does and its result for society, significantly changing the concept of accountability
to a vision accountability.
