Management Accounting Practices in Non-Profit Organizations: the Challenge of Efficient Management

Authors

DOI:

https://doi.org/10.21118/apgs.v13i3.10827

Abstract

The study aims to verify if the implementation of management accounting practices supports the achievement of efficiency in a private educational foundation in Brazil. A case study was carried out with descriptive research, qualitative approach and data collection through documents and survey. The results showed that the implementation of management accounting practices was directed towards meeting the Foundation's demands and for adapting to society's expectations. Traditional management accounting practices are effectively known and used and have a decisive role in the Foundation's management process, contributing to the achievement of organizational efficiency.

Downloads

Download data is not yet available.

Author Biography

Valdirene Gasparetto, UFSC

Doctor's degree in Production Engineering from the Federal University of Santa Catarina (UFSC). Professor of the Postgraduate Program in Accounting at the Federal University of Santa Catarina (UFSC).  Address: Reitor João David Ferreira Lima University Campus, Trindade, Florianópolis/SC, Brazil, Zip Code 88040-970. Social & Economic Center, Department of Accounting. Phone No: (48) 3721-6512.

Downloads

Published

2021-07-01

How to Cite

Innocenti, R., & Gasparetto, V. (2021). Management Accounting Practices in Non-Profit Organizations: the Challenge of Efficient Management. Administração Pública E Gestão Social, 13(3). https://doi.org/10.21118/apgs.v13i3.10827

Issue

Julho-setembro 2021: 13(3)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unported License.

Authors who publish in the Journal of Public Administration and Management Social (APGS) must agree to the following terms:

• Authors retain copyright and give the journal the rightof first publication with the work simultaneously licensed underthe Creative Commons Attribution License, permitting sharingwork with the recognition of the work of authorship and publicationstarting in this journal.

• Authors have authorization to assume additional contractsseparately for non-exclusive distribution of the work releasepublished in this journal (eg. publish in institutional repositories oras a book), with an acknowledgment of its publicationstarting this journal.

• Authors are permitted and encouraged to post theirwork online (eg, in institutional repositories or on their websitepersonnel) at any point before or during the submission process, asit can generate criticism and helpful suggestions, as well asincrease the impact and citation of published work.

• Authors reserve the right of the editors of this journal to make in theoriginal works, alterations of normative order, orthographic andgrammatical, aiming at complying with its editorial policy and keep thedefault cult of language, respecting, however, the authors' style.

• Authors assume exclusive responsibility for their opinionsgiven in the articles published in this journal.