O Papel da Contabilidade Aplicada em uma Organização da Sociedade Civil em Manaus

Abstract

Objective: To highlight the application and utility of accounting in a Civil Society Organization in the city of Manaus. Method: An exploratory research was carried out, with a qualitative approach and through the procedures: bibliographic and case study. For data collection, a questionnaire, the Balance Sheet, the Statement of Income, the Cash Flows and the Personnel Sheet of this institution were used. Results: It was found that the role of accounting applied to management allows advances and brings benefits to institutions, however, the deficiency in the use of accounting methods and tools hinders the managerial and financial process. Contributions: The study provides a better understanding of third sector organizations and the use of accounting in this area, since these organizations need to seek the organization in its activities and in its financial resources to ensure that the objectives are achieved, for this it is necessary to employ planning and control tools that guide and structure management, ensuring the fulfillment of the entity's social mission.