Análise do sistema de contabilidade pública como suporte ao controle do ciclo orçamentário dos municípios da Região Metropolitana de Curitiba/PR

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The public budget configures resources management with the objective of their application to the collective needs. In order to reach this goal, there is the occurrence of countless activities named budgetary cycle. The events of the budgetary cycle can be controlled, disclosed, and explained by the accounting. This study has the scope of analyze the public accounting system as support to the budgetary cycle of the municipal districts of the metropolitan region of Curitiba/PR. The research is characterized as descriptive, classified as survey with quantitative approach and regarding the time of application it fits as cross-section. The population to the research are the city halls of the metropolitan region of Curitiba/PR. The data collection was developed through a questionnaire with closed questions answered by the responsible one of the city halls accounting. The conclusions of the work point that most of the accountancies of the researched city halls do not participate completely of the various phases of the budgetary cycle and the use of the instruments of accounting information system and of the internal control is not expressive. This study is included in the Management Control research group which is inserted in the research line of the Pos-Graduation Program in Accounting from the Regional University of Blumenau

ASSUNTO(S)

contabilidade pública - curitiba (pr); orçamento municipal - curitiba (pr) ciencias contabeis contabilidade pública ciclo orçamentário budgetary cycle gestão municipal public accounting municipal management

ACESSO AO ARTIGO

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