Controladoria e gestão em organizações do terceiro setor: diagnóstico das OTSs de Pato Branco - PR

Abstract

The main objective of this work is verifying the knowledge and use of some controlling instruments related to the management process (planning, execution and control) of Third Sector Organizations (TSO). The sample consisted of 16 TSOs in the city of Pato Branco-PR. Questionnaires were sent to the organizations for data collector and they had questions related to the theme of the work. It was observed that the managers of TSOs have knowledge about the importance of controlling in the management process and they know some controlling instruments such as: Strategic Planning, Information System to support the decision-making, internal controls, performance indicators, etc. It was found that more than half of the TSOs have the controlling body and who holds the controller function is the own leadership. The most used instrument is the financial accounting. Concerned to the planning and the budget, 88% and 75% of the respondents asserted respectively to use it in the management process. The performance indicators are used by TSOs. However, they are used for mission accomplishment. Thus, it was observed the need for performance indicators that demonstrate the economic value of organizations. Additionally, it was noticed that the knowledge of the organization managers about the importance of good management is not enough and that there must be the synchronization between all stakeholders, including staff and volunteers. Thus, the survey data show that the major difficulties encountered when implementing the controlling instruments are the number of trained employees and the lack of interest of the leadership.