THE ECONOMIC PROFIT REPORT IN PUBLIC POLICY: EVALUATING THE APPLICABILITY BY THE S(A)over-tildeO PAULO MUNICIPAL AUDITORS

被引:0
作者
Goncalves da Silva, Carlos Antonio [1 ]
Crozatti, Jaime [2 ]
机构
[1] Univ Sao Paulo, Bacharel Ciencias Contabeis, Bacharel Gestao Polit Publ, Sao Paulo, Brazil
[2] Univ Sao Paulo, Curso Gestao Polit Publ, Controladoria Contabilidade, Sao Paulo, Brazil
来源
REVISTA CONTABILIDADE E CONTROLADORIA-RC C | 2013年 / 5卷 / 02期
关键词
Economic profit; Public accounting; Public policy management;
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Among the most significant innovations observed in public accounting in Brazil, is the replacement of the fiscal management paradigm in the management of public affairs. New information about the reality of the activities must be offered to the society, from the managers who are the responsible for the results generated by the consumption of financial resources in the budget approved by the law. The Income Statement Budget was established by many regulatory authorities of disclosure as a tool of efficiency and effectiveness of public sector activity. Given its relevance in public policy management is in the process of deployment in Brazilian public accounting. This work intent to disclosure the internal auditors of the Department of Finance of the Municipality of Sao Paulo opinion, which manages the fourth-largest public sector budget of Brazil, aspects related to periods, relevance and usefulness of the Economic Profit Report. Qualitative data were collected through open-ended questions in a sample of servers selected by technical criteria. The results show that, in their opinion, the Sao Paulo City Hall needs to accelerate the process of adapting to the conditions that the said statement to meet the goals espoused by the regulatory authorities and the literature. Training, awareness and technical structures of the servers responsible for drafting or how much the use of the new statement are among the most common reasons cited by respondents in the survey. The study contributes to assess the difficulties of developing public accounting management, the paradigm shift to fiscal management: budgeting equity vs budget quality spends in public sector.
引用
收藏
页码:8 / 24
页数:17
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