Economics & Sociology

ISSN: 2071-789X eISSN: 2306-3459 DOI: 10.14254/2071-789X
Index PUBMS: f5512f57-a601-11e7-8f0e-080027f4daa0
Article information
Title: Accounting and Management Practices in the Third Sector in Angola
Issue: Vol. 11, No 3, 2018
Published date: 09-2018 (print) / 09-2018 (online)
Journal: Economics & Sociology
ISSN: 2071-789X, eISSN: 2306-3459
Authors: Inna Paiva
Instituto Universitário de Lisboa (ISCTE-IUL), Portugal

Luísa Carvalho
CEFAGE-Universidade de Évora and College of Business Administration, Institute Polytecnhic of Setúbal, Portugal
Keywords: Angola, accounting, management practices, third sector, economic development
DOI: 10.14254/2071-789X.2018/11-3/2
Index PUBMS: 9dc80c37-cdf3-11e8-92b1-901b0efa6e97
Language: English
Pages: 28-42 (15)
JEL classification: L31, M00, M40
Website: http://www.economics-sociology.eu/?597,en_accounting-and-management-practices-in-the-third-sector-in-angola
Licenses:
Abstract

This study seeks to analyse the relationship between accounting and management practices in organisations of the third sector in a less developed country, taking regional differences into account. Primary data were collected using a survey conducted among the third sector organisations in the provinces of Huíla, Benguela, Huambo and Namibe. The results of the study identify a relationship between the type of organisation and the origin of the resources obtained, the disclosure of financial statements, the use of operational plans and the use of budgets. This exploratory study contributes to the research on accounting and management in the third sector in that it is pioneering in the analysis of simultaneous influence of accounting and management characteristics in the four studied regions of Angola.

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