THE USE OF THE FINANCIAL STATEMENTS AS TOOLS FOR THE MANAGEMENT SUPPORT OF NON-GOVERNMENT ORGANIZATIONS: A CASE STUDY IN THE STATE OF CEARA

Authors

  • Paulo Pessoa Brito Universidade Federal do Ceará - UFC
  • Marcelle Colares Oliveira Universidade de Fortaleza
  • Márcia Martins Mendes de Luca Universidade Federal do Ceará
  • Sandra Maria dos Santos Universidade Federal do Ceará
  • Bruno Cals de Oliveira Universidade Federal do Ceará - UFC

DOI:

https://doi.org/10.14210/alcance.v15n1.p61-80

Abstract

The general objective of the research is to investigate the extent to which financial statements are used in the management process. It was based on the assumption that the managers of Non-Government Organizations make decisions based on accounting information. This work, which takes an exploratory and qualitative approach, uses a literature review and document research to lend theoretical support to the research, and a case study, with application of structured interviews in the ten largest NGOs in the state of Ceara, in order to collect data on the development and use of financial statements as a management tool. It was concluded that in their management, only some of the organizations surveyed use traditional accounting data. It was found that the majority use non-traditional statements and do not evaluate performance based on the data contained in the financial statements.

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Published

2008-07-30

Issue

Vol. 15 No. 1(Jan-Abr) (2008)

Section

Article

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