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Previous issue date: 2011-12-14 / This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. / O presente trabalho estudou a divulga????o dos atos de gest??o na administra????o p??blica brasileira, sendo este o objeto da pesquisa. Os atos de gest??o s??o eventos n??o ligados diretamente ao patrim??nio, mas que t??m potencial de afet??-lo, como por exemplo, contratos e garantias. A Contabilidade governamental brasileira prev?? o registro deste tipo de informa????es nas contas de compensa????o, que est??o entre os grupos de contas do Balan??o Patrimonial, e durante processo de cria????o das NBCASP, processo este que objetivou a converg??ncia das normas brasileiras ??s normas internacionais, entre tantos outros assuntos, foi tratado da forma de divulga????o dos atos de gest??o, e manteve-se os registros nas contas de compensa????o e estas permaneceram dentro do Balan??o Patrimonial da administra????o p??blica brasileira, mesmo em diverg??ncia ao disposto nas IPSAS. Constatou-se que at?? o momento n??o h?? consenso quanto ?? forma de divulga????o deste tipo de informa????o, e por isso partiu-se do pressuposto que h?? oportunidade de melhorias. O objetivo da pesquisa foi oferecer uma proposta de evidencia????o dos atos de gest??o, que divulgue de forma mais adequada, tais informa????es. Para elaborar a proposta de demonstrativo, buscou-se conhecer a percep????o do usu??rio TCU quanto ?? qualidade da informa????o. A metodologia da pesquisa foi atrav??s de abordagem qualitativa, e para a coleta dos dados valeu-se de pesquisa bibliogr??fica e documental, por fim os dados foram analisados pelo m??todo de an??lise de conte??do. Em confronto com a literatura apresentada, a an??lise revelou que a informa????o dos atos de gest??o da administra????o p??blica brasileira ?? relevante ao usu??rio TCU, todavia a forma de divulga????o necessita ser modernizada. O objetivo foi alcan??ado, haja vista que o demonstrativo proposto auxiliar?? a melhorar a forma de divulga????o dos atos de gest??o. Por haver tamb??m a demanda deste tipo de controle nas entidades privadas, com ou sem fins lucrativos, sugere-se que seja aplicado o demonstrativo proposto na presente pesquisa, tamb??m para as empresas privadas.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/487 |
| Date | 14 December 2011 |
| Creators | Tardoque, Paulo Ricardo |
| Contributors | Peters, Marcos Reinaldo Severino, Oliveira, Antonio Benedito Silva, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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