Antecedentes e consequentes do processo de obtenção e renovação do Certificado de Entidades Beneficentes de Assistência Social (Cebas)
DOI:
https://doi.org/10.17524/repec.v15i2.2774Keywords:
Certificação CEBAS, Terceiro Setor, ITG 2002, Credibilidade, Captação de RecursosAbstract
Objetivo: Compreender de forma holística os antecedentes e consequentes do processo de obtenção e renovação do Certificado de Entidades Beneficentes de Assistência Social (CEBAS).
Método: Pesquisa qualitativa-quantitativa com dados primários (questionário e entrevistas semiestruturadas) e secundários (documentos disponibilizados nos sites dos ministérios) analisados por meio da Templates Analysis e da estatística descritiva.
Resultados: As evidências indicam seis antecedentes (evidenciação contábil, capacitação e profissionalização das organizações do terceiro setor (OTS) e dos contadores, auditoria externa, insegurança jurídica e outras situações) e quatro consequentes (imunidade tributária, credibilidade das OTS, captação de recursos e mudança cultural) da certificação CEBAS. Também indicam as vulnerabilidades controláveis e não controláveis nos antecedentes a serem enfrentadas pelos atores sociais envolvidos com esse processo. A imunidade tributária ainda é um dos principais consequentes desse processo, ou seja, algumas OTS não valorizam essa certificação para outros benefícios, como o aumento da credibilidade e, por conseguinte, aumento da captação de recursos.
Contribuições: Para a contabilidade voltada à sustentabilidade, no tocante à formulação de políticas públicas para apoiar o fortalecimento da gestão das OTS. O estudo alerta para a perda de oportunidades de aumentar a quantidade de doadores, nos níveis individual e organizacional, expondo a miopia dessa certificação. Para ampliar a literatura sobre certificações ao propor um modelo conceitual para ser testado em futuras pesquisas quantitativas.
References
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Barragato, C. A. (2019). The impact of accounting regulation on non-profit revenue recognition. Journal of Applied Accounting Research, 20(2), 190–206. https://doi.org/10.1108/JAAR-03-2017-0041
Beuren, I. M., & Tamanini, D. (2009). Controle das ações sociais em instituições de ensino superior para renovação do certificado de entidade beneficente e assistência social. Enfoque: Reflexão Contábil, 28(1), 09–26. https://doi.org/10.4025/enfoque.v28i1.4719
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Bomtempo, E., & Valadão, M. A. P. (2017). Análise Juseconômica da Imunidade Tributária Musical: O Caso do E- Music no Brasil. Economic Analysis of Law Review, 7(2), 679–713. Retrieved from https://bdtd.ucb.br/index.php/EALR/article/view/7179
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Carrera, N., & Trombetta, M. (2018, January 1). A pequena vira grande! O papel das “pequenas” auditorias no estudo do mercado de auditoria. Revista Contabilidade e Financas, Vol. 29, pp. 9–15. https://doi.org/10.1590/1808-057x201890230
Carroll, D. A., & Stater, K. J. (2009). Revenue diversification in nonprofit organizations: Does it lead to financial stability? Journal of Public Administration Research and Theory, 19(4), 947–966. https://doi.org/10.1093/jopart/mun025
Cavero-Rubio, J. A., & Amorós-Martínez, A. (2020). Environmental certification and Spanish hotels’ performance in the 2008 financial crisis. Journal of Sustainable Tourism, 28(5), 771–796. https://doi.org/10.1080/09669582.2019.1705316
Costa, E., & Pesci, C. (2016). Social impact measurement: why do stakeholders matter? Sustainability Accounting, Management and Policy Journal, 7(1), 99–124. https://doi.org/10.1108/SAMPJ-12-2014-0092
Degnet, M. B., van der Werf, E., Ingram, V., & Wesseler, J. (2018). Forest plantations’ investments in social services and local infrastructure: an analysis of private, FSC certified and state-owned, non-certified plantations in rural Tanzania. Land Use Policy, 79(July), 68–83. https://doi.org/10.1016/j.landusepol.2018.07.041
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Garven, S. A., Beck, A. W., & Parsons, L. M. (2018). Are audit-related factors associated with financial reporting quality in nonprofit organizations? Auditing, 37(1), 49–68. https://doi.org/10.2308/ajpt-51819
Gidron, B. (2010). Promoting civil society in Third Sector organizations through participatory management patterns. European Management Journal, 28(6), 403–412. https://doi.org/10.1016/j.emj.2010.06.005
Gordon, T. P., Knock, C. L., & Neely, D. G. (2009). The role of rating agencies in the market for charitable contributions: An empirical test. Journal of Accounting and Public Policy, 28(6), 469–484. https://doi.org/10.1016/j.jaccpubpol.2009.08.001
Grieco, C., Michelini, L., & Iasevoli, G. (2015). Measuring Value Creation in Social Enterprises: A Cluster Analysis of Social Impact Assessment Models. Nonprofit and Voluntary Sector Quarterly, 44(6), 1173–1193. https://doi.org/10.1177/0899764014555986
Grizzle, C., & Sloan, M. F. (2016). Markets in the Nonprofit Sector. Public Administration Quarterly, 40(2), 387–408.
Harris, E. E., Tate, S. L., & Zimmerman, A. B. (2019). Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations? Nonprofit and Voluntary Sector Quarterly, 48(3), 633–664. https://doi.org/10.1177/0899764018784752
Khieng, S. (2014). Funding Mobilization Strategies of Nongovernmental Organizations in Cambodia. Voluntas, 25(6), 1441–1464. https://doi.org/10.1007/s11266-013-9400-7
Krasteva, S., & Yildirim, H. (2016). Information, competition, and the quality of charities. Journal of Public Economics, 144, 64–77. https://doi.org/10.1016/j.jpubeco.2016.10.008
Lima, E. M., & Pereira, C. A. (2004). Apuração e evidenciação dos resultados das instituições de ensino superior com certificado de entidade beneficente de assistência social. Revista Contabilidade & Finanças, 15(36), 35–49. https://doi.org/10.1590/s1519-70772004000300007
Merriam, S. (1998). Qualitative Research and Case Study Applications in Education. Revised and Expanded from" Case Study Research in Education.". Retrieved from http://www.eric.ed.gov/ERICWebPortal/recordDetail?accno=ED415771
Mohan, S. (2020). Risk aversion and certification: Evidence from the Nepali tea fields. World Development, 129. https://doi.org/10.1016/j.worlddev.2020.104903
Ortmann, A., & Svítková, K. (2007). Certification as a Viable Quality Assurance Mechanism in Transition Economies: Evidence, Theory, and Open Questions. Prague Economic Papers, 16(2), 99–114. https://doi.org/10.18267/j.pep.300
Ramos, F. M., & Klann, R. C. (2019). Relationship between quality in accounting information and organizational characteristics of the third sector entities. Organizações & Sociedade, 26(88), 9–27. https://doi.org/10.1590/1984-9260881
Reheul, A. M., Van Caneghem, T., Van den Bogaerd, M., & Verbruggen, S. (2017). Auditor gender, experience and reporting in nonprofit organizations. Managerial Auditing Journal, 32(6), 550–577. https://doi.org/10.1108/MAJ-01-2016-1296
Santos, C. M. V. dos, Ohayon, P., & Pimenta, M. M. (2017). DISCLOSURE VIA WEBSITE E AS CARACTERÍSTICAS DAS EMPRESAS DO TERCEIRO SETOR: UM ESTUDO EMPÍRICO DAS ENTIDADES CARIOCAS. Advances in Scientific and Applied Accounting, 10(1), 073–090. https://doi.org/10.14392/asaa.2017100105
Silva, C. M., Da Silva, J. R., Penido Drumond, F. M., & De Assis Valadares, J. P. (2017). Entidades Do Terceiro Setor: Estudo De Casos Múltiplos Da Adoção Da Itg 2002 Em Prestações De Contas De Fundações Mineiras De Direito Privado. SINERGIA - Revista Do Instituto de Ciências Econômicas, Administrativas e Contábeis, 21(1), 9–20. https://doi.org/10.17648/sinergia-2236-7608-v21n1-5324
Svítková, K. (2013). Certification and its impact on quality of charities. Prague Economic Papers, 22(4), 542–557. https://doi.org/10.18267/j.pep.467
Weisbrod, B. A., & Dominguez, N. D. (1986). Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior? Journal of Public Economics, 30(1), 83–96. https://doi.org/10.1016/0047-2727(86)90078-2
Wen, H., & Lee, C. C. (2020). Impact of environmental labeling certification on firm performance: Empirical evidence from China. Journal of Cleaner Production, 255, 120201. https://doi.org/10.1016/j.jclepro.2020.120201
Williams, A. P., & Taylor, J. A. (2013). Resolving Accountability Ambiguity in Nonprofit Organizations. Voluntas, 24(3), 559–580. https://doi.org/10.1007/s11266-012-9266-0
Yörük, B. K. (2016). Charity Ratings. Journal of Economics and Management Strategy, 25(1), 195–219. https://doi.org/10.1111/jems.12139
Atasoy, A. T. (2020). Behavioral responses of green builders to discontinuous certification schemes. Resource and Energy Economics, 60, 101141. https://doi.org/10.1016/j.reseneeco.2019.101141
Auld, G., Gulbrandsen, L. H., & McDermott, C. L. (2008). Certification schemes and the impacts on forests and forestry. Annual Review of Environment and Resources, 33, 187–211. https://doi.org/10.1146/annurev.environ.33.013007.103754
Barragato, C. A. (2019). The impact of accounting regulation on non-profit revenue recognition. Journal of Applied Accounting Research, 20(2), 190–206. https://doi.org/10.1108/JAAR-03-2017-0041
Beuren, I. M., & Tamanini, D. (2009). Controle das ações sociais em instituições de ensino superior para renovação do certificado de entidade beneficente e assistência social. Enfoque: Reflexão Contábil, 28(1), 09–26. https://doi.org/10.4025/enfoque.v28i1.4719
Boateng, A., Akamavi, R. K., & Ndoro, G. (2016). Measuring performance of non-profit organisations: Evidence from large charities. Business Ethics, 25(1), 59–74. https://doi.org/10.1111/beer.12108
Bomtempo, E., & Valadão, M. A. P. (2017). Análise Juseconômica da Imunidade Tributária Musical: O Caso do E- Music no Brasil. Economic Analysis of Law Review, 7(2), 679–713. Retrieved from https://bdtd.ucb.br/index.php/EALR/article/view/7179
Brown, A. L., Meer, J., & Williams, J. F. (2017). Social distance and quality ratings in charity choice. Journal of Behavioral and Experimental Economics , 66, 9–15. https://doi.org/10.1016/j.socec.2016.04.006
Burks, J. J. (2015). Accounting errors in nonprofit organizations. Accounting Horizons, 29(2), 341–361. https://doi.org/10.2308/acch-51017
Carrera, N., & Trombetta, M. (2018, January 1). A pequena vira grande! O papel das “pequenas” auditorias no estudo do mercado de auditoria. Revista Contabilidade e Financas, Vol. 29, pp. 9–15. https://doi.org/10.1590/1808-057x201890230
Carroll, D. A., & Stater, K. J. (2009). Revenue diversification in nonprofit organizations: Does it lead to financial stability? Journal of Public Administration Research and Theory, 19(4), 947–966. https://doi.org/10.1093/jopart/mun025
Cavero-Rubio, J. A., & Amorós-Martínez, A. (2020). Environmental certification and Spanish hotels’ performance in the 2008 financial crisis. Journal of Sustainable Tourism, 28(5), 771–796. https://doi.org/10.1080/09669582.2019.1705316
Costa, E., & Pesci, C. (2016). Social impact measurement: why do stakeholders matter? Sustainability Accounting, Management and Policy Journal, 7(1), 99–124. https://doi.org/10.1108/SAMPJ-12-2014-0092
Degnet, M. B., van der Werf, E., Ingram, V., & Wesseler, J. (2018). Forest plantations’ investments in social services and local infrastructure: an analysis of private, FSC certified and state-owned, non-certified plantations in rural Tanzania. Land Use Policy, 79(July), 68–83. https://doi.org/10.1016/j.landusepol.2018.07.041
DiMaggio, P., & Powell, W. (2000). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. In J. A. C. Baum & F. Dobbin (Eds.), Economics Meets Sociology in Strategic Management (pp. 143–166). https://doi.org/10.1016/S0742-3322(00)17011-1
Fagundes, L. R., Silva, V. A. A., & Silva, C. E. G. (2014). Certificações públicas concedidas às organizações da sociedade civil no Brasil. Entre dimensões normativas e complexidades contextuais. Cadernos Gestão Pública e Cidadania, 19(64), 41–57. https://doi.org/10.12660/cgpc.v19n64.8930
Garven, S. A., Beck, A. W., & Parsons, L. M. (2018). Are audit-related factors associated with financial reporting quality in nonprofit organizations? Auditing, 37(1), 49–68. https://doi.org/10.2308/ajpt-51819
Gidron, B. (2010). Promoting civil society in Third Sector organizations through participatory management patterns. European Management Journal, 28(6), 403–412. https://doi.org/10.1016/j.emj.2010.06.005
Gordon, T. P., Knock, C. L., & Neely, D. G. (2009). The role of rating agencies in the market for charitable contributions: An empirical test. Journal of Accounting and Public Policy, 28(6), 469–484. https://doi.org/10.1016/j.jaccpubpol.2009.08.001
Grieco, C., Michelini, L., & Iasevoli, G. (2015). Measuring Value Creation in Social Enterprises: A Cluster Analysis of Social Impact Assessment Models. Nonprofit and Voluntary Sector Quarterly, 44(6), 1173–1193. https://doi.org/10.1177/0899764014555986
Grizzle, C., & Sloan, M. F. (2016). Markets in the Nonprofit Sector. Public Administration Quarterly, 40(2), 387–408.
Harris, E. E., Tate, S. L., & Zimmerman, A. B. (2019). Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations? Nonprofit and Voluntary Sector Quarterly, 48(3), 633–664. https://doi.org/10.1177/0899764018784752
Khieng, S. (2014). Funding Mobilization Strategies of Nongovernmental Organizations in Cambodia. Voluntas, 25(6), 1441–1464. https://doi.org/10.1007/s11266-013-9400-7
Krasteva, S., & Yildirim, H. (2016). Information, competition, and the quality of charities. Journal of Public Economics, 144, 64–77. https://doi.org/10.1016/j.jpubeco.2016.10.008
Lima, E. M., & Pereira, C. A. (2004). Apuração e evidenciação dos resultados das instituições de ensino superior com certificado de entidade beneficente de assistência social. Revista Contabilidade & Finanças, 15(36), 35–49. https://doi.org/10.1590/s1519-70772004000300007
Merriam, S. (1998). Qualitative Research and Case Study Applications in Education. Revised and Expanded from" Case Study Research in Education.". Retrieved from http://www.eric.ed.gov/ERICWebPortal/recordDetail?accno=ED415771
Mohan, S. (2020). Risk aversion and certification: Evidence from the Nepali tea fields. World Development, 129. https://doi.org/10.1016/j.worlddev.2020.104903
Ortmann, A., & Svítková, K. (2007). Certification as a Viable Quality Assurance Mechanism in Transition Economies: Evidence, Theory, and Open Questions. Prague Economic Papers, 16(2), 99–114. https://doi.org/10.18267/j.pep.300
Ramos, F. M., & Klann, R. C. (2019). Relationship between quality in accounting information and organizational characteristics of the third sector entities. Organizações & Sociedade, 26(88), 9–27. https://doi.org/10.1590/1984-9260881
Reheul, A. M., Van Caneghem, T., Van den Bogaerd, M., & Verbruggen, S. (2017). Auditor gender, experience and reporting in nonprofit organizations. Managerial Auditing Journal, 32(6), 550–577. https://doi.org/10.1108/MAJ-01-2016-1296
Santos, C. M. V. dos, Ohayon, P., & Pimenta, M. M. (2017). DISCLOSURE VIA WEBSITE E AS CARACTERÍSTICAS DAS EMPRESAS DO TERCEIRO SETOR: UM ESTUDO EMPÍRICO DAS ENTIDADES CARIOCAS. Advances in Scientific and Applied Accounting, 10(1), 073–090. https://doi.org/10.14392/asaa.2017100105
Silva, C. M., Da Silva, J. R., Penido Drumond, F. M., & De Assis Valadares, J. P. (2017). Entidades Do Terceiro Setor: Estudo De Casos Múltiplos Da Adoção Da Itg 2002 Em Prestações De Contas De Fundações Mineiras De Direito Privado. SINERGIA - Revista Do Instituto de Ciências Econômicas, Administrativas e Contábeis, 21(1), 9–20. https://doi.org/10.17648/sinergia-2236-7608-v21n1-5324
Svítková, K. (2013). Certification and its impact on quality of charities. Prague Economic Papers, 22(4), 542–557. https://doi.org/10.18267/j.pep.467
Weisbrod, B. A., & Dominguez, N. D. (1986). Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior? Journal of Public Economics, 30(1), 83–96. https://doi.org/10.1016/0047-2727(86)90078-2
Wen, H., & Lee, C. C. (2020). Impact of environmental labeling certification on firm performance: Empirical evidence from China. Journal of Cleaner Production, 255, 120201. https://doi.org/10.1016/j.jclepro.2020.120201
Williams, A. P., & Taylor, J. A. (2013). Resolving Accountability Ambiguity in Nonprofit Organizations. Voluntas, 24(3), 559–580. https://doi.org/10.1007/s11266-012-9266-0
Yörük, B. K. (2016). Charity Ratings. Journal of Economics and Management Strategy, 25(1), 195–219. https://doi.org/10.1111/jems.12139
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Published
2021-07-01
How to Cite
Pinheiro, I. B., & d’Angelo, M. J. (2021). Antecedentes e consequentes do processo de obtenção e renovação do Certificado de Entidades Beneficentes de Assistência Social (Cebas). Journal of Education and Research in Accounting (REPeC), 15(2). https://doi.org/10.17524/repec.v15i2.2774
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