A importância da nova contabilidade pública para a gestão governamental: estudo de caso do município de São Bernardo do Campo - São Paulo
The subject this work is the importance of the new Public Accounting for governmental management, through case study of São Bernardo do Campo city, ‘Sao Paulo’ State. The main purpose this research is determine if municipality is attending modernization processes of Applied Accounting to Public S...
| Autor principal: | Santos, Gislene da Silva |
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| Formato: | Trabalho de Conclusão de Curso (Especialização) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/22911 |
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| Resumo: |
The subject this work is the importance of the new Public Accounting for
governmental management, through case study of São Bernardo do Campo city,
‘Sao Paulo’ State. The main purpose this research is determine if municipality is
attending modernization processes of Applied Accounting to Public Sector, since
applied accounting to public sector has become an instrument of social control, that
should be useful to citizens and to controls external and internal. The used
methodology was qualitative-exploratory type that was held through a participatory
research of Municipality's Accounting Division. The research results show that
municipality is partially attending some of NBCs (Brazilian Accounting Standards),
through the several divisions of standardization engaged. NBC's T are: 16.1 –
Concept, Purpose and Application Field, 16.2 – Patrimony and Accounting Systems,
16.4 – Public Sector Operations, 16.6 – Financial Statements, 16.7 – Consolidated
Financial Statements and 16.8 – Internal Control. The research results also shown
that the following NBCs T are not attended: 16.9 – Depreciation, Amortization and
Depletion, 16:10 – Evaluation and Measurement of Assets and Liabilities at Public
Sector Entities and 16:11 – Costs Information System of Public Sector. |
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