ACCOUNTABILITY NO SETOR PÚBLICO

Authors

  • João Henrique Pederiva UnB

Abstract

Qual é o papel da Contabilidade Governamental - ou Publica - no exercício da accountability do setor publico - ou governamental? O texto procura responder a essa pergunta. Para tanto, apos alguns esclarecimentos iniciais, examina-se a noção de entidade no setor governamental por meio dos conflitos entre os centros de poder. Já o ponto central deste trabalho consiste em relacionar os objetivos fundamentais da Republica Federativa do Brasil com os indicadores de desempenho utilizados pela Contabilidade. A conclusão soa como prólogo para outros trabalhos sobre o tema, considerando o mérito da matéria.

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Published

2009-09-04

How to Cite

Pederiva, J. H. (2009). ACCOUNTABILITY NO SETOR PÚBLICO. Journal of Accounting, Management and Governance, 1(2). Retrieved from https://revistacgg.org/index.php/contabil/article/view/108

Issue

Vol. 1 No. 2 (1998)

Section

Article

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