This article aims to present the importance of the accounting evidence in responsibility and transparency of the political parties’ accounts, especially in relation to the accountability of the use of the resources of the ...

The Information Tecnology (IT) made considerable advances in the last decades, so the accounting cience, and the accounting professional, need to be up-to-date and prepared to change their routines in order to attend what ...

Accountability is important as a means of punishing wrongdoers, improving public confidence in the political system, and deterring potential lawbreakers. But to what extent is the likelihood of accountability an outcome ...

O tema accountability é relativamente recente, em especial no que tange à sua aplicação no contexto das organizações privadas. Conceitualmente, accountability é a percepção da possibilidade de que comportamentos de um ...

The accounting discipline has been evolving through time and it has enriched itself with the invaluable contribution of the scientific research. This doubtlessly has affected the extension of the elements that conform its ...