The The process of accountability in third sector organizations in Brazil An assessment of accountability in private foundations overseen by the MPDFT

Main Article Content

Jose Antonio De França
Pereira
Vieira
Mendes
Cruz
Foster

Abstract

This article examines the accountability process of private foundations that are overseen by the Public Prosecutor's Office for the Federal District and Territories (MPDFT) in Brazil. Accountability is a process that provides credibility to the management of nonprofit organizations. Private foundations and nonprofit civil associations use public resources by means of tax exemptions and fiscal immunity when they perform their statutory activities, mainly those related to education, health and social assistance. The research analyzes accounting reports of a sample of 31 private foundations to verify compliance to eight basic requirements of the accounting regulation ITG 2002/12 applicable to third sector nonprofit organizations. By using comparative and quantitative methodology, the research identifies robust evidences that the private foundations overseen by the MPDFT do not fully comply with basic regulatory requirements and produce incomplete accountability.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Article Details

How to Cite
De França, J. A., Pereira, C. C. P., Vieira, E. T. V., Mendes, P. C. de M. M., Cruz, J. H. C., & Foster, R. P. F. (2019). The The process of accountability in third sector organizations in Brazil. International Journal of Innovation Education and Research, 7(5), 62-77. https://doi.org/10.31686/ijier.Vol7.Iss5.1473
Section
Articles

References

Abrucio, Fernando Luiz; Loureiro, Maria Rita. (2004). Economia do setor público no Brasil. Capítulo 5. Rio de Janeiro. (Organizadores:BIDERMAN, Ciro e ARVATE, Paulo). Elsevier/Campus/
Arvidson, Malin. (2009). Impact and evaluation in the UK third sector: reviewing literature and exploring ideas. Available at: https://eprints.soton.ac.uk/183217/1/arvidson_working_paper_27.pdf. Access on: 22 Jan 2018.
BRASIL. Código Civil Brasileiro. Lei nº 10.406 de 10 de janeiro de 2002. Available at: Access on: 2 Nov 2017.
_______. Constituição Federal (CF 1988). Promulgada em 5 de outubro de 1988. Available at: . Access on: 25 Oct 2017.
Cairns, B., Harris, M. and Young, P. 2005. Building the capacity of the voluntary nonprofit sector: challenges of theory and practice, International Journal of Public Administration, vol. 28, 869–85
Candler, George; Dumont, Georgette. (2010). Non-profit accountability framework. CAPA. V. 53, N. 2 (JUNE/JUIN), pp. 259–279.
Carvalho, D.N. Gestão e sustentabilidade: Um estudo multicascos em ongs ambientalistas em minas gerais.2006. 157 f. Dissertação (Mestre em Administração) – Centro de Pós-graduação e Pesquisa em Administração da Universidade de Federal Minas Gerais, Belo Horizonte. 2006. Available at: CFC-CONSELHO FEDERAL DE CONTABILIDADE.(2015). ITG 2002 (R1): Entidades sem Finalidade de Lucros. Available at: Access on: 05 Jan 2018.
De França, J. A. et al.(Coord.) Manual de procedimentos para o terceiro setor: aspectos de gestão e de contabilidade para entidades de interesse social. Brasília: CFC : FBC : Profis, 2015. Available at: Access on: 12 Oct 2017.
Etzioni, Amitai. (1973). The Third Sector and Domestic Missions. Public Administration Review. V. 33, n. 4, p. 314-323 (jul-ago).
Grazzioli, A. et al. Organizações da sociedade civil – associações e fundações: Constituição, estrutura, funcionamento e remuneração de dirigentes. Brasília. 2016.
Haugh, Helen e Kitson, Michel. (2007). The Third Way and the third sector: New Labour’s economic policy and the social economy. Cambridge Journal of Economics 2007, v. 31, 973–994
IBGE-Instituto Brasileiro de Geografia e Estatística. As Fundações Privadas e Associações sem fins Lucrativos no Brasil 2010. Rio de Janeiro, 2012. Available at: . Access on 18 Oct 2017.
Jorge, Alessandro; Souza, Carlos A. de; Dalfior, Vanda A. Oliveira. Análise da conformidade das demonstrações contábeis das Fundações de Apoio as Universidades Públicas no Brasil. XII SEGeT – Simpósio de Excelência em Gestão e Tecnologia. 28 to 30 October 2015. Available at: . Access on: 19 sep 2017.
Kendall, J. and Anheier, H. K. 1999. The third sector and the European Union policy process: an initial evaluation, Journal of European Policy, vol. 62, no. 2, 283–307.
Kendall. (2000). The mainstreaming of the third sector into public policy in England in the late 1990s: Whys and wherefores. Civil Society Working Paper 2. Available at: http://eprints.lse.ac.uk/29028/ Access on: 28 Feb 2018.
Moulaert, F. and Ailenei, O. 2005. Social economy, third sector and solidarity relations: a conceptual synthesis from history to present, Urban Studies, vol. 42, no.11, 2037–53
O`Donnell, Guillermo. (1998). Accountability horizontal e novas poliarquias. Revista lua nova. n.44.
Osbourne, S. and McLaughlin, K. 2004A. Structuring government: voluntary sector relationships in the implementation of local ‘Voluntary Sector Compacts’ in England, Public Money and Management, vol. 22, no. 1, 5 1–63.
Paes, José Eduardo Sabo. Fundações, associações e entidades de interesse social: aspectos jurídicos, administrativos, contábeis, trabalhistas e tributários. 6. ed. Rio de Janeiro: Forense, 2006.
Schafer, Arthur. (1999). A wink and a nod: A conceptual map of responsibility and accountability in bureaucratic organizations.” Canadian Public Administration v.42, n. 1 (Spring) pp. 5–25.
Silva, C.E.G. Gestão, legislação e fonte de recursos no terceiro setor brasileiro: uma perspectiva histórica. Revista de administração pública, Rio de Janeiro, v.44, n.6, p. 1301-25, nov/dez. 2010.