Contabilidade no terceiro setor: uma análise sobre a percepção dos profissionais contábeis no município de Pato Branco - PR

Abstract

This study aims to analyze the perception of accounting professionals regarding Third Sector organizations. To achieve this objective, a questionnaire was used as a data collection tool. The study also aims to identify the challenges of accounting in the Third Sector. For accounting professionals, Third Sector organizations are as important as other businesses. Even though they are not profit-driven, transparency in their financial transactions and the application of proper accounting practices are necessary. There are various difficulties faced by accounting professionals when serving Third Sector organizations, particularly in the submission of information and the lack of fiscal documentation. Another issue is the lack of internal organization and the need for a system to assist in recording and submitting information, with 31% of the interviewed accounting professionals stating they provide services to organizations without such controls. Accounting requires accurate information, and in this context, it is essential for there to be collaboration between the organization and the accounting firm. There are differences in accounting between Third Sector organizations and public or private companies, with 81% clearly recognizing this difference. This indicates that, for most accounting professionals, the characteristics of the Third Sector present distinct challenges and requirements. The results showed that, despite the difficulties encountered, such as flaws in internal control, accounting is essential, especially the Balance Sheet. The research also revealed that most professionals are young, with over 5 years of experience, and that financial information is generally adequate. The study suggests the need for more training and further research on the subject.