Open AccessA Demonstração do Valor Adicionado Expandido Aplicada em uma Entidade Sem Fins Lucrativos
Author(s) -
Sady Mazzioni,
Sheila Jeane Schulz,
Roberto Carlos Klann
Publication year - 2014
Publication title -
future studies research journal
Language(s) - English
Resource type - Journals
ISSN - 2175-5825
DOI - 10.7444/fsrj.v6i1.152
Subject(s) - value (mathematics) , accounting , business , exploratory research , government (linguistics) , public relations , marketing , sociology , political science , social science , computer science , linguistics , philosophy , machine learning
his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC), an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization