Titre:	Evidenciação de informações contábeis da área social no setor público : um estudo do caso do município de Luziânia GO
Auteur(s):	Athayde, Tarcisio Rocha
Orientador(es)::	Castro, Jorge Abrahão de
Assunto::	Contabilidade pública Sistemas de informação Accountability Transparência na administração pública Gestão pública
Data de defesa::	9-sep-2002
Référence bibliographique:	ATHAYDE, Tarcísio Rocha . Evidenciação de informações contábeis da área social no setor público: Um estudo do caso do município de Luziânia GO. 2002. 94 f. Dissertação (Mestrado em Ciências Contábeis)-Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB/UFPB/UFPE/UFRN, Brasília, 2002.
Abstract:	This research work aims to find fundamentals for some reflection on the effectiveness of accounting evidentness applied to the public sector, also testing its ability to disclose social information for the organized communities in the Municipal District of Luziânia, GO, Brazil. The public accounting has been participating, through its information system, in the democratic status quo existing in our Country, from which it plays an important role in the interaction between public manager and citizen. It is pointed out that for its applicability, as a social science, Accounting uses methods and evidentness ways, in order to provide its users (internal and external) with information enclosing economic, financial and patrimonial aspects. The present material might as well be useful as reference for accountants and public managers within the municipal district subject of this study. Besides, it can play a role as kind of incentive for supplemental research to be developed in other Brazilian municipal districts. Thus, it was reflected to what extent the current information system has a group of able elements to assist, totally, the social and organized community, concerning the economic and social disclosure of a municipal public administration. The research field was accomplished in the Executive Power (Mayor, Vice-Mayor and Officers), in the Legislative Power (Town Councilors), along with other organized community representatives (neighborhood associations, common councils, commercial and manufacturing association, unions etc.) in that Municipal District. Starting from the analysis of those data, it is presented in this text some a critical reflection on the effectiveness in guidelines and methods to make public relevant social information. The data and information collected show elements indicating poor performance and little effectiveness of the Municipal Information System, relating to accounting communication and disclosure concerns.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Dissertação (mestrado)—Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB, UFPB, UFPE, UFRN, 2002.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Collection(s) :	Teses, dissertações e produtos pós-doutorado

Tous les documents dans DSpace sont protégés par copyright, avec tous droits réservés.