As principais dificuldades encontradas na prestação de contas de uma entidade do terceiro setor : Fundação Uniselva - MT

Abstract

Accounting science is used as a tool to measure the assets of an entity, can be used as a tool for control and management, generating information necessary for decision making. It is through the accounting that if it is possible to be accountable of a company of the Third Sector, making its management more clear, transparent, efficient and reliable. This paper aims to demonstrate how the accountability of a Third Sector entity is presented and what challenges are faced in the current economic scenario, presenting and analyzing the relationship between accounting and accountability, through the following question: What are the main difficulties encountered in accounting and accounts rendering in Third Sector companies? This is a descriptive bibliographical research, with a qualitative approach, aiming to identify the challenges encountered in relation to accounting and accountability, using as an example the Foundation for Support and Development of UFMT - Uniselva Foundation. For this, an interview script was drawn up and applied to the entity's accountability department head. Through their answers, it is possible to understand how the accountability and the main challenges encountered by the companies of the Third Sector occur.