Costs in public sector : an analysis of Brazilian accounting standards from perspective of accounting theory

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MetadadosDescriçãoIdioma
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.contributorUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department-
Autor(es): dc.creatorMendes, Nara Cristina Ferreira-
Autor(es): dc.creatorCruz, Emelle Rodrigues Novais-
Autor(es): dc.creatorBarbosa, Eliedna de Sousa-
Autor(es): dc.creatorSerrano, André Luiz Marques-
Autor(es): dc.creatorMenezes, Pedro Paulo Murce-
Autor(es): dc.creatorMartins, Patricia Helena dos Santos-
Autor(es): dc.creatorNeumann, Clóvis-
Autor(es): dc.creatorCosta, Abimael de Jesus Barros-
Data de aceite: dc.date.accessioned2026-08-11T11:07:20Z-
Data de disponibilização: dc.date.available2026-08-11T11:07:20Z-
Data de envio: dc.date.issued2025-09-25-
Data de envio: dc.date.issued2025-09-25-
Data de envio: dc.date.issued2023-11-
Fonte completa do material: dc.identifierhttp://repositorio.unb.br/handle/10482/52519-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0002-9938-1071-
Fonte completa do material: dc.identifierhttps://orcid.org/0009-0009-7691-5403-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0001-6334-6584-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0001-5182-0496-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0002-1511-6239-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0003-4320-8795-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0003-0404-701X-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/capes/1187188-
Descrição: dc.descriptionTo identify the main characteristics of Brazilian cost norms in the public sector from the perspective of Accounting Theory. Therefore, the Brazilian Technical Accounting Standard that deals with the Public Sector Cost Information System (NBC T 16.11) and the Brazilian Technical Accounting Standard applied to the Public Sector that deals with Public Sector Costs (NBC T SP 34) were analyzed. Iramuteq software was used. The Descending Hierarchical Classification proposed by Reinert (1990) was also used. The results revealed that in NBC T SP 34, five characteristics did not remain in relation to NBC T 16.11 and thirteen new characteristics were inserted. It was also observed that the norms keep similarities in terms of formal aspects of Accounting Theory, such as the adoption of the accrual basis. However, the new standard (NBC T SP 34) presents a significant change of focus by emphasizing innovative features aimed at the management approach and public governance.-
Descrição: dc.descriptionDecanato de Gestão de Pessoas (DGP)-
Descrição: dc.descriptionFaculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)-
Descrição: dc.descriptionDepartamento de Ciências Contábeis e Atuariais (FACE CCA)-
Descrição: dc.descriptionFaculdade de Tecnologia (FT)-
Descrição: dc.descriptionDepartamento de Engenharia Elétrica (FT ENE)-
Descrição: dc.descriptionPrograma de Pós-Graduação em Ciências Contábeis-
Descrição: dc.descriptionPrograma de Pós-Graduação em Engenharia Elétrica, Mestrado Profissional-
Idioma: dc.languageen-
Publicador: dc.publisherAcademic Star Publishing Company-
Direitos: dc.rightsAcesso Restrito-
Palavras-chave: dc.subjectTeoria contábil-
Palavras-chave: dc.subjectAnálise de conteúdo-
Palavras-chave: dc.subjectCustos - setor público-
Palavras-chave: dc.subjectNormas contábeis - Brasil-
Título: dc.titleCosts in public sector : an analysis of Brazilian accounting standards from perspective of accounting theory-
Tipo de arquivo: dc.typelivro digital-
Aparece nas coleções:Repositório Institucional – UNB

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