Abstract
Abstract This study intends to evaluate the relationship between the quality in accounting information and the organizational characteristics of Third Sector entities. The methodology is designed to follow a descriptive, documental and quantitative approach. The universe of the study is composed of Third Sector organizations, formally constituted in the Brazilian scenario. The target population has included organizations with OSCIP and UPF specifications. The 18,553 entities, which existed during the study, were investigated. The research used a probabilistic sample of 392 entities. The results indicate a predominance of the institutions established under the legal form of association. As for the size, the foundations are the larger ones. Regarding the quality of accounting information, we have identified a lower reported information quality index, when compared to the second sector. Finally, the results showed that the organizational characteristics of size, creation time and qualification as OSCIP have significant and positive influence on the quality of accounting information of the entities that we analyzed. This led to the conclusion that the non-profit organizations and regulatory organs need to make improvements regarding the accounting information reporting process, as well as the awareness of the importance of these reports for the decision-making process and public accountability. This study contributes to the discussion about the characteristics of the third sector organizations that relate with the quality of the accounting information reported by these institutions in the Brazilian scenario. It is the first study that analyzed this relationship in Brazil.
Highlights
With the changes in the prospects of research in accounting, in the mid-1980s, researchers began investigating accounting and the usefulness of accounting information in the context of non-profit organizations (CRUZ, 2010)
Considering the paucity of studies in this area and the importance of disseminating quality information by the third sector entities, this research is concerned with the following issues: what is the relationship between the quality of accounting information disclosed and the characteristics of the third sector Brazilian entities? In order to answer that question, the researchers had as an objective to evaluate the relationship between the quality of accounting information disclosed and the characteristics of the third sector Brazilian entities
As the main focus of this study is to evaluate the relationship between organizational characteristics and the quality of accounting information of third sector entities, we initially performed the Pearson correlation test
Summary
With the changes in the prospects of research in accounting, in the mid-1980s, researchers began investigating accounting and the usefulness of accounting information in the context of non-profit organizations (CRUZ, 2010). Considering the paucity of studies in this area and the importance of disseminating quality information by the third sector entities, this research is concerned with the following issues: what is the relationship between the quality of accounting information disclosed and the characteristics of the third sector Brazilian entities? There are few studies on the third sector in Brazil and Latin America (CRUZ, 2010; SOARES, 2017) This demonstrates the originality of our research. The originality of the study consists in the investigation of the organizational characteristics related to the quality of the accounting information reported by the entities of the Brazilian third sector. A large group of stakeholders, such as donors, government, society, employees, managers, suppliers and users are both concerned and desirous of having information about the entity's earnings This investigation aims an understanding of their economic and financial performance
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