THE IMPORTANCE OF TRANSPARENCY IN THE ACCOUNTING OF THIRD SECTOR ORGANIZATIONS

Abstract

This study addresses the importance of transparency in the accounting of Third Sector organizations, highlighting its role in the efficient management of resources and in building institutional credibility. These entities, characterized by their non-profit nature and focus on public interest, rely on transparent accounting practices to ensure the trust of donors, partners, and society. In this context, the main objective of this research was to analyze the relevance of accounting transparency in Third Sector organizations, considering its contribution to management, accountability, and institutional sustainability. The methodology adopted consisted of a qualitative and descriptive bibliographic review, based on scientific publications, books, and documents available in academic databases from 2020 to 2026. The results showed that accounting plays a strategic role in these organizations, acting as a tool for control, transparency, and decision-making support. It was also found that the adoption of accountability practices and governance mechanisms significantly contributes to strengthening stakeholders’ trust and improving fundraising capacity. However, challenges related to the lack of technical training and limited resources were identified, which may compromise the quality of the disclosed information. It is concluded that accounting transparency is essential for the sustainability and credibility of Third Sector organizations, requiring the adoption of more structured management and control practices.