Countable Disclosure of Private Foundations of Education and Research: An Analysis of the Conformity of the Countable Demonstrations of Entities of Santa Catarina

Abstract

The Third Section appeared of the initiative of the society due to general needs not assisted by the State. The foundations were developed in that it sets, that has among the main transparency forms the popularization of its financial demonstrations and of consequent Accounting Disclosure. This work search to analyze the conformity of the installments of bills with the established accounting norms of the foundations of the area of Education and Research of Santa Catarina. The research based predominantly on exploratory study of approach quantitative. It was compiled from the accounting standards a list of issues related to foundations that were later verified the checks and balances. The data were provided by the Ministério Público de Santa Catarina. The work was accomplished with 39 foundations and it embraced installments of referring bills to the exercises of 2004, 2005 and 2006. The results were presented by type of accounting disclosure analyzed. In the total, 2.522 items were analyzed in 117 installments of bills of 39 foundations of the area of Education and he/she Researches. The results suggest a general level of conformity of the accounting demonstrations of approximately 67%, confirming the need of if improve the transparency, as of the understanding of the use of the specific norms related the foundations.