A utilização do balanço social como instrumento de otimização das informações contábeis nas organizações públicas.

Abstract

Accounting is no longer understood merely as an element of simple record and interpretation of historical financial data, but also as an effective technique for management. Thus, the Accounting emerges as a decisive factor in the development of organizations that work with collective benefits, be they public or private. Thus, to achieve the goals laid, it is necessary for the application of new management broad statements as the Social, which incorporates an overview of information that go beyond the simple quantification of income and expenses, inserting parallel measurement of social aspects financial and environmental context. Goal of analysis evaluated the three main types of Social workers in Brazilian public management (IBASE, GRI, Ethos Institute), considered the divergences and convergences, as well as the advantages and disadvantages of each model. The methodology work is configured as a literature search and qualitative equipping literature for fostering concepts supporting the ongoing study. As justification, it confirms that the development of this research aims to contribute to the improvement of information professionals' executors of public management in the three spheres of government. As pointed out by completing work showed that the use of the Social and resource accounting has been developed within the public sector so nascent, yet manifests itself as an essential prerogative for efficiencies and effectiveness in the performance of the State.