ACCOUNTING DISCLOSURE OF PRIVATE HEALTH FOUNDATIONS: AN ANALYSIS OF THE ACCOUNTABILITY OF THE ENTITIES IN THE CITY OF BELO HORIZONTE

Authors

  • Luís Otávio Pacheco PPGCC/UFRJ
  • Natan Szuster PPGCC/UFRJ
  • Marcelo Alvaro da Silva Macedo PPGCC/UFRJ

Abstract

This study aimed to investigate the accounting report of private health foundations in the municipality of Belo Horizonte, based on the analysis of the accountability of these entities, from 2007 to 2011. It also aimed to assess the use of SICAP as an accountability tool.  Qualitative research was employed to verify the level of accounting disclosure in the required financial statements of the three private foundations under study, using a research model that compared the documents prepared for the accountability to the minimum requirements of the Accounting Brazilian Standards for the preparation and presentation of financial statements of the nonprofit organizations. It can be concluded that the entities do not meet properly the accounting standards in the disclosure of the financial statements required by the Prosecution Office. It was also concluded that the SICAP cannot by itself be considered an appropriate instrument of accountability, because it needs improvement and compliance with the requirements of accounting standards.

Keywords: Disclosure; Third Sector; Accountability; Foundations; SICAP.

 

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Published

25-07-2014

How to Cite

PACHECO, L. O.; SZUSTER, N.; MACEDO, M. A. da S. ACCOUNTING DISCLOSURE OF PRIVATE HEALTH FOUNDATIONS: AN ANALYSIS OF THE ACCOUNTABILITY OF THE ENTITIES IN THE CITY OF BELO HORIZONTE. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 2, p. 240–260, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4895. Acesso em: 5 jul. 2024.

Issue

Vol. 6 No. 2 (2014): Jul./Dez.

Section

ARTICLES

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