ARTIFACTS OF MANAGEMENT USE IN RELIGIOUS ORGANIZATIONS IN BRAZIL

Authors

  • Oswaldo Cândido Cunha Universidade Federal de Uberlândia - UFU
  • VIDIGAL FERNANDES MARTINS Federal University of Uberlândia image/svg+xml
  • Edilberto Batista Mendes Neto Federal University of Uberlândia image/svg+xml
  • Rafael Borges Ribeiro Federal University of Uberlândia image/svg+xml

DOI:

https://doi.org/10.18227/2237-8057rarr.v1i1.2491

Keywords:

Managerial Artifacts. Management. Religious Entities.

Abstract

The present research aims at identifying the managerial artifacts used in management processes of religious entities. In order to do so, a survey research was undertaken in three religious entities in Triângulo Mineiro, two of them in Uberlândia and one located in Tupaciguara, all belonging to the Presbyterian Church of Brazil. Due to their religious character, these entities are classified as Third-Sector, non-profit. It is a descriptive research, presenting its nature a more quantitative profile. For data collection, questionnaires were administered to managers of the religious entities. As result, an average concordance degree concerning the use of managerial artifacts in those entities could be obtained, a degree considered relatively high, mainly, when considering Uberlândia, which is a big city in the region of Triângulo Mineiro. It was verified, specifically, budget seemed to be the most employed managerial artifact. It was concluded that the religious entities present simple routines, linked to resource raising and management, with no employment of a specific software designated for management, being the process supported in a standard, which is the annual budget, in order to reach their aims.

Author Biographies

  • Oswaldo Cândido Cunha, Universidade Federal de Uberlândia - UFU
    Bacharel em Ciências Contábeis - UFU
  • VIDIGAL FERNANDES MARTINS, Federal University of Uberlândia
    Professor Adjunto da Universidade Federal de Uberlândia - Membro da Academia Mineira de Ciências Contábeis
  • Edilberto Batista Mendes Neto, Federal University of Uberlândia
    Professor Assistente da Universidade Federal de Uberlândia
  • Rafael Borges Ribeiro, Federal University of Uberlândia
    Professor Assistente da Universidade Federal de Uberlândia

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Published

30/07/2015

Issue

Vol. 5 No. 1 (2015)

Section

Administração de Empresas (Business Administration)

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