Year: 2025
Type: article
Abstract: The aim of this research is to identify the management processes, managerial tools, and the importance attributed to managerial information in a non-profit technology-based entity. To achieve this goal, a descriptive case study with a qualitative approach was conducted. Data collection involved semi-structured interviews with professionals in the controlling/accounting area and managers. The results indicated that, despite the limited interaction with the managerial tools described in the literature, the organization adopts a solid approach in its management processes, with long-term strategic planning and the centralization of strategies by top management, as well as the integration of various subprocesses and the customization of managerial tools to meet its management needs. By aligning with previous research, the study contributes to the Management Accounting literature by expanding the understanding of the use of managerial tools in non-profit entities, while also highlighting how such practices, often analyzed in for-profit organizations, can be adapted and generate impact in a third-sector entity, underscoring their application in decision-making and the relevance of information in management processes.
Institution: Universidade Federal de Santa Catarina
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414042556