A GESTÃO CONTÁBIL NO TERCEIRO SETOR – UM ESTUDO DE CASO NA PRIMEIRA IGREJA BATISTA DE VITÓRIA-ES

Abstract

Considering the growth of the religious institutions inside the third sector context on the last decades, this research approaches the records of administrative facts through the procedures and techniques recommended to this economic segment. The research aims to highlight the significance of using the accounting information on the Entities Without Profit Purpose and the application and fulfillment of accounting practices, as well as investigate if the elaborated reports are used as a decisionmaking basis, and even if there is an accounting report that contemplates the social activities performed. About the methodological approach, it is a qualitative research carried on the Vitoria-ES’s First Baptist Church, through the application of a questionnaire with open and closed questions that has the goal to analyze and verify the accounting reports, as well as analyze the recommended accounting practices and principles and its relations with the management. It is evidenced that the institution adopt the Brazilian Accounting Standards in the elaboration of accounting information and in the consequent reports, and that it uses the accounting information on the formulation, execution and control of the institution’s budget, however there is not a social impact report. As suggested actions to better attend the management institution, the adoption of two report models, proposed by specific standards and adapted to the institution needs in social and financial areas, is recommended: the Indirect Cash Flow and the Social Balance IBASE model, properly adapted.