A Accounting in an interdisciplinary relationship

creating, recreating and adapting instruments for the work process in another economy

Abstract

This paper aims to reflect on the possibility of creating a control tool to address the needs of popular and solidarity-based economy initiatives in managing their cash flows and organizing the records of income and expenses incurred during a given period. Qualitative and quantitative information that represents the reality of these organizational types is essential for self-managing associations and other kinds to develop their control and organization actions. The research was developed based on the observation of the work routine of the self-managing groups. The analyzes were made based on the action-research methodology according to Thiolent (2011), aiming to observe what is being applied as elaboration instruments to think about the control of the cash flows, and how these records are organized until the period where the leftovers will be divided. It's inferred, therefore, as results of this research, in addition to the relevant contribution to the university/society relationship, the possibility, even in the process, of directly contributing to support the needs of the popular initiatives and solidary economy in managing its cash flows and to organize records of income and expenses incurred during a given period. In this sense, the relevance that coherent information has within these organizations to support decision-making is highlighted. Indeed, there was a predisposition and availability of the group to understand each suggested instrument, also to perceive suggestions of great value for the organization of the necessary controls for the good economic and financial self-management of the developed activity in the project.