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Previous issue date: 2007-06-01 / The aim of this dissertation is to demonstrate, through the analysis of a specific situation, that Accounting offers adequate ways for cooperative enterprises to make their engagements in social responsibility evident. Basically, it presents cooperatives as social companies that want to promote the improvement of life of their members and employees as well as the well-being of the community they are part of. This dissertation explores the concept, the historic evolution and the record of social responsibility in business, making clear its natural connection with the doctrine of the cooperatives. It gives an account of important moments in the history of cooperative actions, stressing its beginning, main values, and ratification of its concept. About the measuring and the way social actions become known to the public, we refer to the Social Balance Sheet and present the Statement of Value Added - SVA as the best way to prove that social responsibility does occur. Documents and interviews were used, with leaders of the entity study object, for the collection of data, which were analyzed with relationship your adaptation to the concept of social responsibility. The study was developed in one of the more/better known cooperatives of the country, founded in 1954 and constituted by 1,320,684 cooperated, in other words, 17.86% of the cooperated total of the country. Documents and interviews were used, with leaders of the entity study object, for data collection, which were analyzed its adaptation to the concept of social responsibility. The studied problem was how evidencing the social aspects in the cooperative enterprise using the appropriate resources offered by the accounting science. The concern with social affairs is clear internally, with the associates and employees, as much as it is shown when it deals with the community. On the other hand, it also reveals the insufficiency in the way it advertises its deeds and projects of strong social impact. In conclusion, this dissertation suggests that cooperatives should make use of the Social balance Sheet, which lists their good deeds and social investments, together with the SVA, which relates the origin of financial funds to the social responsibility deeds and their real and legally right beneficiaries, that is, those who contribute to the economic results of the business. / Este trabalho objetivou contribuir para a evidencia????o das a????es de responsabilidade social desenvolvidas pelos empreendimentos cooperativos. Na disserta????o explora-se o conceito, a evolu????o hist??rica e o registro da responsabilidade social no meio empresarial, ressaltando sua estreita e natural rela????o com a doutrina cooperativista. Apresenta momentos importantes da hist??ria do cooperativismo, salientando o seu surgimento, seus princ??pios e valores e a consolida????o do conceito de empreendimento cooperativo. Sobre a evidencia????o e divulga????o das a????es sociais, o trabalho discorre sobre o Balan??o Social e apresenta a Demonstra????o do Valor Adicionado - DVA, como grande diferencial. Trata-se de pesquisa explorat??ria, conduzida por meio de um estudo de caso, tendo como base um referencial bibliogr??fico que situa as cooperativas como empresas de cunho social, que buscam a melhoria de vida de seus membros associados e funcion??rios, assim como o bem-estar da comunidade onde est??o inseridas. O estudo de caso foi desenvolvido numa das mais conhecidas cooperativas do pa??s, fundada em 1954 e constitu??da por 1.320.684 cooperados, ou seja, 17,86% do total de cooperados no pa??s. Foram utilizados documentos e entrevistas, com dirigentes da entidade objeto de estudo, para a coleta de dados, os quais foram analisados quanto a sua adequa????o ao conceito de responsabilidade social. O problema estudado foi como evidenciar os aspectos sociais no empreendimento cooperativo utilizando-se dos recursos adequados oferecidos pela ci??ncia cont??bil. Verificou-se, na entidade objeto de estudo, a abrangente preocupa????o com o social, tanto no ??mbito interno, com os cooperados e funcion??rios, como na rela????o com a comunidade. Por outro lado, ?? revelada a insuficiente evidencia????o de suas a????es e projetos de impacto social. Como resultado final, esta disserta????o sugere ??s cooperativas uma composi????o do Balan??o Social, que relata as a????es e os investimentos sociais, com a DVA, que relaciona a origem dos recursos financeiros ??s a????es de responsabilidade social e seus verdadeiros e justos beneficiados, aqueles que contribuem com os resultados econ??micos do neg??cio
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/411 |
| Date | 01 June 2007 |
| Creators | Ambrogi, Alexandre |
| Contributors | C??rtes, Pedro Luiz, Oliveira, Antonio Benedito Silva, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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