ESCRITURAÇÃO CONTÁBIL NO PROCESSO DE ACCOUNTABILITY: UM ESTUDO NAS IGREJAS CATÓLICAS DA ARQUIDIOCESE DE NATAL/RN

The current study approaches the Third Sector theme and its general aim is to verify whether the parish churches of the Archdiocese of Natal/RN comply with the necessary accountability thus analyzing whether their presented financial statements are structured according to the General Technical Interpretation– ITG 2000 (R1) – Bookkeeping, aiming to emphasize the basis which supports the theme of potential relevance in the academic, organizational and social context, specially bookkeeping in non-profitable organizations. Methodologically the study is shaped as an exploratory, bibliographical and documental research with both qualitative and quantitative nature and also de analysis of data was performed through descriptive statistics. The website of the Archdiocese of Natal/RN was used and also an in loco visitation to the accountancy department of the Metropolitan Curia in order to obtain the information of the religious organizations which orientated the results of the study. The collected data were tabulated using the Excel software. The results point that the manner in which the bookkeeping was performed in the analyzed period demonstrates that the ones in charge of the auxiliary bookkeeping do not follow the demands established in the ITG 2000 (R1) – bookkeeping, and the records were made without attending most of the criteria and procedures established for bookkeeping.