Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance

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Purpose: Analyze the disclosure of the main sources of resources of Civil Society Organizations of Public Interest (OSCIPs) located in the Northeast of Brazil, focusing on government subsidies and assistance, as these should follow norms such as such as CPC 07 (R1) and accounting standard NBC TG 07...

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Principais autores: Milton Jarbas Rodrigues Chagas, Danival Sousa Cavalcante, Silvana Karina de Melo Travassos, Suelem Katherinne de Macedo Pinto, Polyandra Zampiere Pessoa da Silva
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/19282
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Milton Jarbas Rodrigues Chagas
Danival Sousa Cavalcante
Silvana Karina de Melo Travassos
Suelem Katherinne de Macedo Pinto
Polyandra Zampiere Pessoa da Silva
spellingShingle Milton Jarbas Rodrigues Chagas
Danival Sousa Cavalcante
Silvana Karina de Melo Travassos
Suelem Katherinne de Macedo Pinto
Polyandra Zampiere Pessoa da Silva
Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance
author_facet Milton Jarbas Rodrigues Chagas
Danival Sousa Cavalcante
Silvana Karina de Melo Travassos
Suelem Katherinne de Macedo Pinto
Polyandra Zampiere Pessoa da Silva
author_sort Milton Jarbas Rodrigues Chagas
title Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance
title_short Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance
title_full Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance
title_fullStr Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance
title_full_unstemmed Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance
title_sort accounting disclosure of resources received by the northeast brazilian oscips: a focus on government grants and assistance
description Purpose: Analyze the disclosure of the main sources of resources of Civil Society Organizations of Public Interest (OSCIPs) located in the Northeast of Brazil, focusing on government subsidies and assistance, as these should follow norms such as such as CPC 07 (R1) and accounting standard NBC TG 07 (R2). Methodology: The research is characterized as a descriptive study of qualitative and quantitative nature, whose data were collected from the financial statements obtained from the website of the Ministry of Justice, for the years 2010 to 2014. Results: It was observed that only 27% of OSCIPs of the Northeast region evidenced the grants and assistance in accordance with the mentioned pronouncement and standard, and that some institutions of this region do not publish their financial statements throughout the period under analysis. In addition, the tests show that the Northeast OSCIPs did not have accounting compliance regarding the disclosure of subsidies and government assistance received, demonstrating a need to improve the accountability process by OSCIPs. Contributions of the Study: It is expected to bring the debate about the need for the preparation of financial statements by OSCIPs, as well as the disclosure of information that is required by the CPCs and standards, so that users have reliable information about the reality of organizations for the process. decision making.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2020
url https://periodicos.ufrn.br/ambiente/article/view/19282
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spelling oai:periodicos.ufrn.br:article-192822020-12-17T14:50:35Z Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance Divulgación contable de los recursos recibidos por los OSCIP del noreste de Brasil: un enfoque en las subvenciones y asistencia del gobierno Evidenciação contábil dos recursos auferidos pelas OSCIPs do nordeste brasileiro: um enfoque nas subvenções e assistências governamentais Milton Jarbas Rodrigues Chagas Danival Sousa Cavalcante Silvana Karina de Melo Travassos Suelem Katherinne de Macedo Pinto Polyandra Zampiere Pessoa da Silva Disclosure; Resources; Government Grant and assistance; OSCIP THIRD SECTOR Divulgación; Recursos; Subvención y asistencia del gobierno; OSCIP TERCER SECTOR Evidenciação; Recursos; Subvenção e assistência governamentais; OSCIP TERCEIRO SETOR Purpose: Analyze the disclosure of the main sources of resources of Civil Society Organizations of Public Interest (OSCIPs) located in the Northeast of Brazil, focusing on government subsidies and assistance, as these should follow norms such as such as CPC 07 (R1) and accounting standard NBC TG 07 (R2). Methodology: The research is characterized as a descriptive study of qualitative and quantitative nature, whose data were collected from the financial statements obtained from the website of the Ministry of Justice, for the years 2010 to 2014. Results: It was observed that only 27% of OSCIPs of the Northeast region evidenced the grants and assistance in accordance with the mentioned pronouncement and standard, and that some institutions of this region do not publish their financial statements throughout the period under analysis. In addition, the tests show that the Northeast OSCIPs did not have accounting compliance regarding the disclosure of subsidies and government assistance received, demonstrating a need to improve the accountability process by OSCIPs. Contributions of the Study: It is expected to bring the debate about the need for the preparation of financial statements by OSCIPs, as well as the disclosure of information that is required by the CPCs and standards, so that users have reliable information about the reality of organizations for the process. decision making. Objetivo: Analizará la divulgación de las principales fuentes de fondos de las Organizaciones de la Sociedad Civil de Interés Público (OSCIP) ubicadas en el Nordeste de Brasil, enfocándose en las subvenciones y asistencia del gobierno, ya que estas deben seguir reglas como el CCP 07 ( R1) y el estándar de contabilidad NBC TG 07 (R2). Metodología: La investigación se caracteriza por ser un estudio descriptivo de naturaleza cualitativa y cuantitativa, cuyos datos fueron recolectados de los estados financieros obtenidos del sitio web del Ministerio de Justicia, para los años 2010 a 2014. Resultados: Solo el 27% de los OSCIP del noreste informaron de subvenciones y asistencia de acuerdo con el pronunciamiento y el estándar mencionados anteriormente, y algunas instituciones de esa región no publicaron sus estados financieros durante el período del informe. Además, las pruebas muestran que los OSCIP del noreste no tenían cumplimiento contable con respecto a la divulgación de los subsidios y la asistencia gubernamental recibida, lo que demuestra la necesidad de mejorar el proceso de rendición de cuentas por parte de los OSCIP. Contribuciones del Estudio: Se espera que traiga el debate sobre la necesidad de la preparación de los estados financieros por parte de los OSCIP, así como la divulgación de la información que requieren los CPC y las normas, para que los usuarios tengan información confiable sobre la realidad de las organizaciones para el proceso de toma de decisiones. Objetivo: Analisar o nível de evidenciação das principais fontes de recursos das Organizações da Sociedade Civil de Interesse Público (OSCIPs) situadas na região Nordeste do Brasil, enfocando as subvenções e assistências governamentais, uma vez que estas devem seguir normas, tais como o pronunciamento CPC 07 (R1) e a norma contábil NBC TG 07 (R2). Metodologia: A pesquisa se caracteriza como um estudo descritivo, de natureza qualitativa e quantitativa, cujos dados foram coletados das demonstrações contábeis obtidas do website do Ministério da Justiça, referente aos anos de 2010 a 2014. Resultados: Observou-se que apenas 27% das OSCIPs da região Nordeste evidenciaram as subvenções e assistências em conformidade com o pronunciamento e a norma citados, e que algumas instituições dessa região não publicam suas demonstrações contábeis em todo o período em análise. Além disso, os testes mostram que as OSCIPs da região Nordeste não apresentaram conformidade contábil quanto à evidenciação das subvenções e assistências governamentais auferidas, demonstrando uma necessidade de melhoria do processo de accountability pelas OSCIPs. Contribuições do estudo: espera-se trazer o debate a respeito da necessidade da elaboração das demonstrações contábeis pelas OSCIPs, bem como da evidenciação de informações que são exigidas pelos CPCs e normas, para que os usuários tenham informações fidedignas sobre a realidade das organizações para o processo de tomada de decisão. Portal de Periódicos Eletrônicos da UFRN 2020-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/19282 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 2 (2020): Jul./Dez. ; 236-253 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 2 (2020): Jul./Dez. ; 236-253 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 2 (2020): Jul./Dez. ; 236-253 2176-9036 10.21680/2176-9036.2020v12n2 por https://periodicos.ufrn.br/ambiente/article/view/19282/12911 Copyright (c) 2020 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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