Titre:	Teorias contábeis e seus desdobramentos na geração de informações governamentais : como a escolha da teoria contábil do patrimonio líquido pode afetar o entendimento das demonstrações contábeis pelos governantes
Auteur(s):	Pacheco, Walter Lucio Silva
Orientador(es)::	Lúcio, Magda de Lima
Assunto::	Patrimônio líquido Demonstrações contábeis
Date de publication:	18-jui-2024
Data de defesa::	13-sep-2023
Référence bibliographique:	PACHECO, Walter Lucio Silva. Teorias contábeis e seus desdobramentos na geração de informações governamentais: como a escolha da teoria contábil do patrimonio líquido pode afetar o entendimento das demonstrações contábeis pelos governantes. 2023. 110 f. Dissertação (Mestrado em Desenvolvimento, Sociedade e Cooperação Internacional) — Universidade de Brasília, Brasília, 2023.
Abstract:	This research aims at verifying how the choice of an accounting theory applied to net worth and its accounting statements produces an outcome that can affect the government officials’s understanding. The Proprietor theory, the Entity theory, the Fund theory and the public accounting, as the main sources of public accounting information, are used to provide the evidence that supports this work. The global economic growth has brought a new necessity among the economies, i.e., to reduce accounting information assimetry. The convergence of several economies to international accounting standards is an international cooperation for this purpose. In Brazil, the convergence starts in 2008, with the issuance of Ordinace MF No. 184. Budget resources are finite and their results can not be taken through laws, standards or decrees. The Union is a public entity and does not have a proprietor or partners. Public entity assets do not aim at generating receipts but to ensure operational capacity in their activities. Determining the assets and calling them net assets can bring biases in the accounting statements. The Federal Balance Sheet (BPU in Portuguese) had positive values form 2011 to 2014 and negative ones from 2015 to 2021. In 2021, a negative R$ 5.166 trillion net worth was recorded. In the BPU as of 2015, a non-accounting of R$ 344 billion in obligations that came from previous fiscal years. A negative net equity value of R$ 1.424 trillion was also recorded as if it were related to a private entity. This perception is associated with the chosen theory and not with the common characteristics between the public and private entities. The choice of the accounting theory may affect the rulers’s accounting standards understanding. The proprietor and entity theories overshadow the real situation of a public entity and bring less transparency to its operations, activities and decisions. The negative net worth values as seen from 2015 to 2021 weakens the information itself as it shows an insolvency of the Union that is not adequate to public entities but to private ones. Taking the results as a surplus or as a deficit and naming it as “social worth” seems more adequate when public entities are considered. The Fund theory—as it details the resources received and the applications, as it improves the evidence as an instrument for transparency that contemplates the majority of public entity characteristics—is the theory that reflects the necessary and useful information to better visualize the public entities and calculate the correspondent worth.
metadata.dc.description.unidade:	Centro de Estudos Avançados Multidisciplinares (CEAM)
Description:	Dissertação (mestrado) — Universidade de Brasília, Centro de Estudos Avançados e Multidisciplinares, Programa de Pós-Graduação em Desenvolvimento, Sociedade e Cooperação Internacional, 2023.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Desenvolvimento, Sociedade e Cooperação Internacional
Licença::	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.unb.br, www.ibict.br, www.ndltd.org sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra supracitada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Collection(s) :	Teses, dissertações e produtos pós-doutorado

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