The Expanded Value Added Statement as Applied at a Non-Profit Organization

Authors

  • Sady Mazzioni Universidade Comunitária da Região de Chapecó – UNOCHAPECÓ
  • Sheila Jeane Schulz Universidade Regional de Blumenau (FURB) Rua Antônio da Veiga, 140, CEP: 89.012-900 - Blumenau, SC - Brasil Telefone: (47) 3321-0565
  • Roberto Carlos Klann Universidade Regional de Blumenau - FURB Rua Antônio da Veiga, 140, CEP: 89.012-900 - Blumenau, SC - Brasil Telefone: (47) 3321-0565

DOI:

https://doi.org/10.24023/FutureJournal/2175-5825/2014.v6i1.152

Keywords:

Non-profit organizations. Expanded value added. Value creation.

Abstract

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.

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Author Biographies

Sady Mazzioni, Universidade Comunitária da Região de Chapecó – UNOCHAPECÓ

Doutorando em Ciências Contábeis e Administração - FURB Professor da Universidade Comunitária da Região de Chapecó – UNOCHAPECÓ Bolsista do Programa do Fundo de Apoio à Manutenção e ao Desenvolvimento da Educação Superior - FUMDES

Sheila Jeane Schulz, Universidade Regional de Blumenau (FURB) Rua Antônio da Veiga, 140, CEP: 89.012-900 - Blumenau, SC - Brasil Telefone: (47) 3321-0565

Mestranda em Ciências Contábeis Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau (FURB)

Roberto Carlos Klann, Universidade Regional de Blumenau - FURB Rua Antônio da Veiga, 140, CEP: 89.012-900 - Blumenau, SC - Brasil Telefone: (47) 3321-0565

Doutor em Contabilidade e Administração pela Universidade Regional de Blumenau - FURB Professor da Universidade Regional de Blumenau - FURB

Published

2014-07-30

How to Cite

Mazzioni, S., Schulz, S. J., & Klann, R. C. (2014). The Expanded Value Added Statement as Applied at a Non-Profit Organization. Future Studies Research Journal: Trends and Strategies, 6(1), 83–110. https://doi.org/10.24023/FutureJournal/2175-5825/2014.v6i1.152