CONTECSI - International Conference on Information Systems and Technology Management - ISSN 2448-1041, 12th CONTECSI - International Conference on Information Systems and Technology Management

Tamanho da fonte: 
CONFORMITY OF THE PUBLIC CONSULTATION PORTAL CNE/MJ IN RELATION TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO THE THIRD SECTOR
Juline Sech Rech, Cristiane Zucchi, Jacir Favretto, Fernando Maciel Ramos, Larissa Alves Sincorá

Última alteração: 2015-05-11

Resumo


In the context of the third sector accounting information is seen in the informational perspective of accountability, as a mechanism for generating information stakeholders, and also as a means of accountability to their donors, making relevant to financial reporting are reliable and meet the normative precepts. Because of that the objective of this study was the analysis that the conformity of the Public Consultation Portal National Register of Public Utility Entities of the Ministry of Justice in relation to Brazilian accounting standards. The methodological design is characterized as descriptive, document and quantitative, and the analysis period was October 2014. For verification of conformity was used an adapted checklist Ramos (2014), consisting of 58 criteria which was constituted based on standards Brazilian accounting applied to existing without profit entities. Through this checklist can be seen that the portal serves only 47.5% of the criteria set forth by Brazilian accounting standards applied non-profit entities in effect, which may compromise its users to use those data.


Palavras-chave


Third Sector; Brazilian Accounting Standards, Accountability, Quality Accounting, Public Information Systems.

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