THIRD SECTOR: A case study on the application of accounting in a non-profit organization

Abstract

This work presents a study in a third sector organization that works with issues that raise awareness in society; Therefore, its main objective was to analyze the application of the accounting procedures adopted to comply with its obligations. To obtain and analyze the data, a descriptive case study with a qualitative approach was carried out. As a data collection instrument, an interview script containing 23 open questions was used, being applied in an institution focused on the rehabilitation of drug addicts, legal and illicit. Regarding the result, it was possible to see that the use of accounting procedures and tools is extremely relevant for third sector organizations, as accounting is considered one of the main instruments, applied for transparency and accountability with society and its taxpayers.