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Previous issue date: 2010-09-30 / This dissertation focus in the analysis of accounting practices and needs in the third sector entities and compare them with the Brazilian accounting standards. The study identifies the needs of civilian social organizations regarding financial accounting information and the growing demand for professional administration of said organizations. The growing importance of social organizations was studied, as well as its current participation in the Brazilian economy and the opinion of several authors about the need for governance and accounting information in social organizations. Six civilian social organizations from the City of S??o Paulo were chosen, ranging in various dimensions and activities, for documentary research and interview. Survey results indicate that the Brazilian accounting standards are focused on corporations and help little for the measurement and disclosure of activities of civil social organizations. The author presents a model of Balance Sheet, Income Statement and Value Added Statement adapted for the analyzed organizations / Este trabalho tem o objetivo de analisar as necessidades e pr??ticas cont??beis das entidades do Terceiro Setor e compar??-las com as Normas Brasileiras de Contabilidade. O estudo identifica a necessidade das organiza????es sociais civis no que se refere ??s informa????es cont??beis financeiras e a crescente demanda por profissionaliza????o na administra????o destas. Foi levantada a origem e o crescimento da import??ncia das organiza????es sociais, bem como sua participa????o atual na Economia Brasileira e a opini??o de v??rios autores sobre a necessidade de governan??a e informa????es cont??beis em entidades sociais. Foram escolhidas seis organiza????es sociais da cidade de S??o Paulo de diversos tamanhos e atividades para objeto de an??lise documental e entrevista presencial. Os resultados da pesquisa indicam que as normas brasileiras de contabilidade est??o focalizadas nas sociedades an??nimas e pouco agregam para a mensura????o e evidencia????o das atividades das organiza????es sociais civis. O autor apresenta um modelo de Balan??o Patrimonial, Demonstra????o de Super??vit ou D??ficit e da Demonstra????o do Valor Adicionado adaptado para as organiza????es analisadas
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/501 |
| Date | 30 September 2010 |
| Creators | Piza, Silvio Calazans de Toledo |
| Contributors | Megliorini, Evandir, Parisi, Claudio, Kisil, Marcos |
| 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 | Portuguese |
| 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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