The importance of accrual-basis accounting for government cost information

• Autor(a) principal: Pigatto, José Alexandre M.
• Data de Publicação: 2010
• Outros Autores: Holanda, Victor Branco de, Moreira, Cristiane R., Carvalho, Frederico A.
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/6950
• topic: public finance; governmental accounting; costs.; finanças públicas; contabilidade governamental; custos.

Governmental finance management driven by short-term fiscal ratios has been challenged as to its capacity to meet information needs from different stakeholders. Citizenship is accomplished by ensuring individual rights. Financial flows alone do not fully represent neither consumption, nor commitment of citizens’ resources in the long run. They can only show the immediate impact upon public resources use and say little about burden increasing in the future. A broader basis of accounting could disclose long-run intergenerational figures and better supports fiscal and operational policies decision making. This article discusses pressure mechanisms for better information and their manifestations. A case was prepared to illustrate some of the main arguments.