Международный журнал бухгалтерских исследований

Абстрактный

Brazilian Public Accounting: Integrative Review

Lourdes Souza M

Accounting is objectively an assessment and information system designed to provide users with statements and analyzes of economic, financial, physical and productivity nature concerning an entity, the object of accounting. The objective is to verify whether the papers published by the Revista Brasileira de Contabilidade addressing public administration give more emphasis to financial or managerial accounting. Using integrative review with data collected in papers published online by the Revista Brasileira de Contabilidade from 2000 to 2015. All the papers published in the study period were consulted and systematized in a flowchart. A total of 662 papers were found and after exhaustive reading only 15 were included given their relevance to the study question. Of these, 80% (12 papers) use financial accounting focusing on accountability and public transparency. The papers show that accounting is a tool used to report public accounts according to the Fiscal Responsibility Act; the managerial approach is underutilized.