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Controllership as an option for economic sustainability in the in the Third Sector organizations: the case of an association

Authors :
Valdir Machado Valadão Junior
Rodrigo Fernandes Malaquias
Edileusa Godói de Sousa
Source :
Revista Contemporânea de Contabilidade, Vol 5, Iss 9, Pp 131-152 (2009)
Publication Year :
2009
Publisher :
Universidade Federal de Santa Catarina, 2009.

Abstract

For the third sector organizations, the idea of sustainability, the economic sustainability in particular, has caused inflamed discussions among the purposes of those organizations. It’s in this discussion that it develops this research, whit the objective of to show the changes occurred in an organization after the adoption of controllership procedures. The object’s study is a workers association that, after the implementation of controllership techniques, it obtained financial incomes, increase in the turnover and tax economy. Then, it allows to think that the management conduced by the economical sustainability idea has contributed with the mission reaching of the organization and with its continuity too.

Details

Language :
Portuguese
ISSN :
18071821 and 21758069
Volume :
5
Issue :
9
Database :
Directory of Open Access Journals
Journal :
Revista Contemporânea de Contabilidade
Publication Type :
Academic Journal
Accession number :
edsdoj.40fe6e407e1243378c232a905b8dba8c
Document Type :
article
Full Text :
https://doi.org/10.5007/2175-8069.2008v5n9p131