Contabilidade gerencial no terceiro setor: um estudo de caso na organização de amparo ao idoso “sou feliz” em Marechal Floriano (ES)

Abstract

This paper aimed to identify how the management accounting tools used by a third sector organization in the city of Marechal Floriano (ES) are configured in light of the evolutionary stages proposed by IMAP I (document prepared by the International of Management Accounting Practices). Methodologically, descriptive research was developed with a qualitative approach and data collection through face-to-face forms and direct observation. The results suggest that the organization is in an intermediate evolutionary phase in relation to the use of management accounting tools. It was observed that most of the tools from the first and second evolutionary stages, which are considered traditional, are being used. On the other hand, a low use of tools from the third and fourth evolutionary stages, which are considered modern, was also identified. It was concluded, therefore, that the organization needs to increase the use of modern management accounting tools in order to qualify its organizational management.