Contabilidade de sociedades cooperativas : uma análise da importância da contabilidade para a ascensão do cooperativismo de crédito em Rondonópolis-MT

Abstract

Credit Cooperativism has been gaining more and more space and growth over the years, a system that seeks to achieve and achieve collective objectives. Accounting has been acting as a science present and necessary in any and all societies, it is also present in the routines of Cooperative Societies. Thus, this monographic work had as its theme the rise of Credit Cooperatives with the contribution of accounting, highlighting the importance of accounting in these societies. To this end, questionnaires were applied to two Credit Unions in Rondonópolis- MT, the objective was to question the accounting performance of the main stakeholders involved in the accounting area in these Credit Unions, about the contribution that accounting has been providing for their rise over the years. A theoretical framework was analyzed, which provided bibliographic content developed by authors who helped with valuable and clarifying information on the subject in question, addressing the emergence of Credit Cooperatives and its relationship with Accounting. With the results obtained, it was possible to conclude that accounting brings countless contributions to the rise of Credit Cooperatives and that provides members of these Cooperatives to understand and monitor the economic and financial development of the Cooperative whose investment is made, however it was also clear that Accounting despite to provide reports that assist in management, its users also need to apply it with more relevance, prioritizing more effective management in Credit Unions.