Controllership in the third sector:: an investigation into the use of controllership techniques in an association of women entrepreneurs
The objective of the study is to diagnose the operational and financial elements that can be solved by the controllership in the third sector. Therefore, an empirical-analytical study was chosen, using the qualitative method to explain the phenomenon studied, classified as descriptive and field, in...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Institución: | Faculdade de Tecnologia de Osasco (FATEC) |
| Repositorio: | REMIPE |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:remipe.fatecosasco.edu.br:article/385 |
| Acceso en línea: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/385 |
| Access Level: | acceso abierto |
| Palabra clave: | controladoria terceiro setor empreendedorimo social Controllership Third sector Social Entrepreneurship |
| Sumario: | The objective of the study is to diagnose the operational and financial elements that can be solved by the controllership in the third sector. Therefore, an empirical-analytical study was chosen, using the qualitative method to explain the phenomenon studied, classified as descriptive and field, in the case of documental, bibliographic research, and interviews with semi-structured questions. The study was developed at Associação Mãos Que Se Ajudam, established in Lucena, PB. The results point to situations that tend to jeopardize the social entrepreneurship of cocada in kenga, such as a budget with a risk of insolvency, a non-computerized environment for routine operations, and an insufficient validity period of 15 days for the flow of production to the end consumer. It contributes to the literature on social entrepreneurship and associative as an important tool to aid in the management of these ventures, the controllership. It demonstrates that it is possible to use controllership techniques in ventures, even if they are seminal. The elements of the budget and components of the information system can be solved using controllership to harmonize the different areas of the company and optimize capital. As for the 15-day shelf life element the problem of exchanging coconuts was perceived as an obstacle to increasing productivity, that is, the effect exchanging expired coconuts for other fresh and within their validity period. This finding allows the research to promote as a solution of the indicator elements the applicability of the Manual of Good Practices of the Controllership for the Third Sector. |
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