Contabilidad Social y Gestión en ONGs

the management of non-governmental organizations (ngos) should be oriented towards fulfilling their objectives, for which adequate information is necessary. the financial economic accounting information that they produce regularly is not sufficient, precisely because they are not lucrative enterprises, and for this reason need accounting information with a social-economic focus as to the impact that their actions produce in the internal and external context. the objective of this paper is to identify and analyze the characteristics of this type of information. methodologically, due to the impossibility of accessing the information internally managed by these organisms, herein we study the contents of their annual reports, notes and traditional balances. the results reveal that this information is not homogeneous, especially in relation to the quantification system, and for this reason it is impossible to analyze and compare the utilization of this information in decision-making processes. the conclusion refers to the importance of developing social accounting as a specialty and to the need to discuss proposed definitions, ideal models of social balance, and the possibility of processing this information and integrating it into a traditional financial form.