ACCOUNTING MANAGEMENT TOOLS IN THIRD SECTOR ENTITIES: A STUDY IN FOUNDATIONS IN THE STATE OF PARANÁ

Abstract

This study aims to determine if the entities of the Third Paraná State Sector are using the tools provided by management accounting in management, given that these organizations have played an increasingly large and important functions for society, performing numerous charitable nature activities, religious, cultural, educational, artistic, sporting, among other services. These organizations need a management control to have better management, therefore, the information provided by management accounting become an important tool for their managers, assisting in better management and serving as an aid in the decision making process. The research is justified by generating useful information to management for better management in the third sector entities. As for the methodological procedures research is considered descriptive, bibliographical survey, quantitative and qualitative yet. The study was conducted in the third sector entities registered on page Paraná state audit office, specifically in the foundations, with the application of a questionnaire outlining four major management tools, which are: budget, cash flow, control costs and strategic planning, noting that most of these organizations, with 94% of respondents said they use these management tools in the management of its resources, and the budget is presented as a management tool most used by entities prepared by all or is, for 100% of organizations reported using the management accounting tools.