Banca de QUALIFICAÇÃO: JOVÂNIO LUIZ PEREIRA

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : JOVÂNIO LUIZ PEREIRA
DATE: 30/07/2025
TIME: 14:00
LOCAL: Plataforma Teams
TITLE:

ACCOUNTABILITY IN RELIGIOUS ORGANIZATIONS: INSTITUTIONAL ANALYSIS OF ACCOUNTABILITY IN THE IPB AND PCA.

KEY WORDS:

Accountability; Accounting disclosure; Religious organizations; Presbyterian Church; Institutional theory.

PAGES: 75
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This thesis proposal proposes a comparative analysis of accountability in religious organizations, focusing on the Presbyterian Church of Brazil (IPB) and the Presbyterian Church in America (PCA). The objective is to understand how institutional arrangements influence organizational accountability processes in the religious context. The theoretical framework is based on institutional theory, particularly the regulatory, normative, and cultural-cognitive pillars proposed by Scott (2014), as well as the concepts of accounting disclosure and accountability. The study adopts an interpretive paradigm and a qualitative approach, with documentary analysis of reports, bylaws, administrative manuals, and other records produced by the higher authorities of both churches. The evaluation will be conducted based on analytical criteria—transparency, standardization, accessibility, and validation—classified into four levels of institutionalization. The results are expected to reveal how the different historical and normative contexts in the United States and Brazil shape accountability in the churches analyzed, contributing to a deeper discussion on accountability in the nonprofit sector and, particularly, in religious organizations.

COMMITTEE MEMBERS:
Externo à Instituição - FÁBIO FREZATTI - USP
Interno - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Presidente - 1646063 - ANDREA DE OLIVEIRA GONCALVES
Interno - 3069694 - JOAO ABREU DE FARIA BILHIM