Sustentabilidade financeira e o uso da contabilidade como ferramenta de gestão do terceiro setor: estudo de caso na APAE de São Luís/MA

Abstract

Third sector entities play a fundamental role within society, as they offer services and products to the needy population, that is, they are entities that promote public policies in order to complement public services offered by the State, in various areas. These organizations face major challenges, mainly regarding their financial sustainability, resource limitations, accountability and social impact. Within this context, accounting presents itself as an important management tool, as it offers significant information within the management process and therefore in decision-making. In this sense, the present study aims to highlight how third sector entities, more specifically APAE de São Luís, use accounting as a mechanism for managing their financial sustainability. Therefore, to support the research, bibliographic resources were used, such as books, magazines and scientific articles, aiming to acquire information about the process of third sector entities and their management process. To achieve the study objectives, exploratory and descriptive research was carried out using a questionnaire applied at APAE de São Luís, the accounting and financial sectors of the entity were approached, totaling a total of 08 (eight) employees. The results obtained show that APAE de São Luís uses accounting reports as a management tool, therefore accounting is part of the decision-making process of this entity. Therefore, it is concluded that accounting is of great relevance for the management of third sector entities, considering that it helps to provide useful information for these organizations.