Transparency, organizational structure and instruments of management control systems in the management of third sector entities

Abstract

This study aimed to identify aspects related to the transparency and organizational structure of Third Sector entities, as well as the use of Management Control Systems instruments by the managers of these entities. The descriptive study analyzed eleven entities located in the municipality of Guarapuava - PR with evidence collected from an online survey applied in the year 2022. The results obtained indicated the presence and use of instruments that compose the Management Control Systems in the institutions and these have, in general, frequent use of these instruments in management and in their accountability process and organizational structure. There was also a greater focus on tools related to financial management and accountability, which are valued for complying with legislation and contributing to a transparent performance regarding the disclosure of accounting and financial information to society. In response to this investigation, it is expected to expand the research field, contributing to the provocations of Taylor and Taylor (2014), regarding the incipience of the theme, compared to the social and economic representation that third sector institutions have in the Brazilian space.