Search

The aim of this research was to analyze how accounting is used in the decision-making process of Third Sector associations in the form of Student Houses, in order to recognize the theoretical and practical accounting relationship used in these entities, in the management process and in decision-making. To this end, a semi-structured interview was conducted with members of the administration of three student houses located in the Curitiba region: CEUC, CELU and CENIBRAC. The data obtained was analyzed in a qualitative and descriptive manner. The main results obtained were that accounting in the Third Sector to aid decisionmaking is deficient and that there is poor communication between the parties, outsourced accounting and the association, which reflects the fact that accounting is used in these Third Sector Organizations only for tax purposes. Accounting is seen as part of the organization's bureaucracy and does not play a part in the decision-making process. From the point of view of the managers, in the use of their attributions for the decision-making process, it was possible to notice the presence of accounting in a non-standardized and informal way. As a contribution, this research presented evidence of the deficiencies of accounting within Third Sector Organizations as a management tool. [ABSTRACT FROM AUTHOR]