The new world order through the convergence of International Accounting Standards Applied to the Public Sector (IPSAS - International Public Sector Accouting Standards), made the Brazilian public accounting seek to meet ...

This article is a study of the major impacts of Brazilian Accounting Standards Applied to the Public Sector and the Accounting Manual Applied to Public Sector issued by the Federal Accounting Council and the National ...

This work aimed to demonstrate the importance of accountability in management of public and social policies. Through the Brazilian historical evolution, the tract of democracy and social participation in public actions was ...

This work had for purpose to carry out the study on integral adoption, by the public beings, of the Basic Principles of Accounting, the Subsystem of Costs and the new Accounting Demonstrations demanded by the Brazilian ...

In a model Bureaucratic Management crisis context, the national governments tried to implement the concepts of the New Public Managementtheory. That theory supported ideas as greater emphasis on output controls, stress on ...

Objective: This paper aims to analyze the relationship between the use of management accounting artefacts and size, performance, and perceived service quality provided by Brazilian electric power distribution public utility ...

Objective: This paper aims to analyze the relationship between the use of management accounting artefacts and size, performance, and perceived service quality provided by Brazilian electric power distribution public utility ...

This work aims to present the main difficulties faced by accounting professionals working in the public sector in relation to the changes that has suffered due to the convergence offered by the harmonization of International ...