• Abstract

    THE USE OF THE FINANCIAL STATEMENTS AS TOOLS FOR THE MANAGEMENT SUPPORT OF NON-GOVERNMENT ORGANIZATIONS: A CASE STUDY IN THE STATE OF CEARA

    DOI 10.14210/alcance.v15n1.p61-80
    Published date: 30/07/2008
    The general objective of the research is to investigate the extent to which financial statements are used in the management process. It was based on the assumption that the managers of Non-Government Organizations make decisions based on accounting information. This work, which takes an exploratory and qualitative approach, uses a literature review and document research to lend theoretical support to the research, and a case study, with application of structured interviews in the ten largest NGOs in the state of Ceara, in order to collect data on the development and use of financial statements as a management tool. It was concluded that in their management, only some of the organizations surveyed use traditional accounting data. It was found that the majority use non-traditional statements and do not evaluate performance based on the data contained in the financial statements.

Revista Alcance

Revista Alcance is a Brazilian free access journal, published every four months, linked to the Graduate Program in Administration and the Professional Master’s degree in Administration, Internationalization and Logistics Program of the University of Vale do Itajaí – Univali. We seek to publish theoretical-empirical and technological articles in the areas of Business Administration. Different theoretical and methodological perspectives are welcome, as long as they are consistent with and relevant to the development of the area.

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