Third sector entities their peculiarities and the use of accounting

Authors

  • Marino Luiz Eyerkaufer Santa Catarina State University, UDESC, Brazil. https://orcid.org/0000-0001-6038-1704
  • Fernanda Garline Santa Catarina State University, UDESC, Brazil.
  • Isis Scharf Santa Catarina State University, UDESC, Brazil.
  • Rafael Winter Santa Catarina State University, UDESC, Brazil.
  • Sthefani Caroline Toassi Santa Catarina State University, UDESC, Brazil.

DOI:

https://doi.org/10.5965/2764747102032013107

Keywords:

third sector, third sector accounting, volunteer firefighters

Abstract

The third sector is characterized by aid to areas in need where the government is distant or unable to provide adequate support. They are societies of persons constituted by means of associations or foundations. Due to their social objective they have unique accounting and tax aspects. In view of this information, we question the usefulness of accounting in these organizations. Due to the time of existence of the Association of Volunteer Firefighters of Presidente Getúlio, developing this study in this entity was decided, with the main objective of identifying its most relevant managerial and accounting aspects. Thus, we developed a descriptive study, from the techniques of bibliographic research and case study with qualitative data analysis. From the information provided by the association and its accounting, we elaborated graphs showing the inputs, outputs and income of the association for the period of 2011, March to November 2012, as well as a graph based on the voluntary hours of 2013 highlighting the value of human resources. By analyzing the documents, deficiencies and suggestions for improvement were pointed out to the entity, aiming at its evolution. In conclusion, the entity has as higher revenue and simultaneously cost, the voluntary labor, a relevant factor that, among others, could be highlighted in accounting tools such as the social balance sheet.

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Author Biographies

Marino Luiz Eyerkaufer, Santa Catarina State University, UDESC, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting Sciences from the Blumenau Regional University Foundation, FURB, Brazil.

Specialist in Marketing from the Western Santa Catarina University, UNOESC, Brazil.

Graduated in Accounting at the Western Santa Catarina University, UNOESC, Brazil.

Professor at the Santa Catarina State University, UDESC, Brazil.

Isis Scharf, Santa Catarina State University, UDESC, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil.

Rafael Winter, Santa Catarina State University, UDESC, Brazil.

Graduated in Systems Analysis and Development at the Federal Institute Farroupilha, IFRS, Brazil.

Substitute Professor of Informatics at the Farroupilha Federal Institute - Campus Alegrete, IFRS, Brazil.

References

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FRANÇA, Genauto Carvalho. Terceiro Setor, economia social, economia solidária e economia popular: traçando fronteiras conceituais. Disponível em http://cirandas.net/cfes-regiao-sudeste/economia-solidaria-conceito/economiasolidria-fronteirasconceituais.pdf. Acesso em 1° de maio de 2013.

GRECO, Alvísio; GÄRTNER, Güntner; AREND, Lauro. Contabilidade: teoria e prática básicas. 2. ed. São Paulo: Saraiva, 2009.

Histórico Bombeiros Voluntários de Presidente Getúlio. Disponível em: https://sites.google.com/site/escolabombeiromirim/historico-bombeiros-voluntarios-de-pres-getulio. Acesso em 16 de junho de 2013.

OLAK, Paulo Arnaldo. Contabilidade para entidades sem fins lucrativos. São Paulo: Atlas, 2009.

SANTOS, Ariovaldo; MARTINS, Eliseu; GELBCKE, Ernesto Rubens; IUDÍCIBUS, Sérgio. Manual de contabilidade societária. São Paulo: Atlas, 2010.

ZANLUCA, Júlio César. A Contabilidade do Terceiro Setor. Disponível em http://www.portaldecontabilidade.com.br/tematicas/terceirosetor.htm. Acesso em 27 de abril de 2013.

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Published

2013-08-07

How to Cite

Eyerkaufer, M. L., Garline, F., Scharf, I., Winter, R., & Toassi, S. C. (2013). Third sector entities their peculiarities and the use of accounting. Revista Brasileira De Contabilidade E Gestão, 2(3), 107–110. https://doi.org/10.5965/2764747102032013107

Issue

Vol. 2 No. 3 (2013)

Section

Intern Abstracts

License

Copyright (c) 2013 Marino Luiz Eyerkaufer, Fernanda Garline, Isis Scharf, Rafael Winter, Sthefani Caroline Toassi

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