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| Autore principale: | |
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| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Universidade Federal Fluminense
2025
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=441782027004 https://www.redalyc.org/journal/4417/441782027004/ https://www.redalyc.org/journal/4417/441782027004/html/ https://www.redalyc.org/journal/4417/441782027004/441782027004.epub https://www.redalyc.org/journal/4417/441782027004/movil |
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Sommario:
- CHALLENGES IN CONTROLLING ACCOUNTS IN THE BRAZILIAN THIRD SECTOR Raphael Jayson Prestes Administración y Contabilidad Third Sector Internal control External control This investigation aimed to analyze accountability mechanisms in the Third Sector, with an emphasis on partnerships between social entities and the public sector. A qualitative approach was employed, based on documentary and bibliographic analysis, which allowed for the triangulation of sources and a critical reflection on both normative and operational instruments. The results revealed significant advances in terms of transparency and governance, although they also highlighted persistent challenges such as excessive bureaucracy, insufficient training of managers, and vulnerabilities in both internal and external controls, underlining the imperative need to improve oversight and accountability mechanisms. 2025 artículo científico 1982-2596 https://www.redalyc.org/articulo.oa?id=441782027004 https://www.redalyc.org/journal/4417/441782027004/ https://www.redalyc.org/journal/4417/441782027004/html/ https://www.redalyc.org/journal/4417/441782027004/441782027004.epub https://www.redalyc.org/journal/4417/441782027004/movil 10.12712/rpca.v19i1.66716 en http://www.redalyc.org/revista.oa?id=4417 Revista Pensamento Contemporâneo em Administração application/pdf Universidade Federal Fluminense Revista Pensamento Contemporâneo em Administração (Brasil) Num.1 Vol.19