The importance of accrual-basis accounting for government cost information
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/6950 |
Resumo: | 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. |
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The importance of accrual-basis accounting for government cost informationA importância da contabilidade de competência para a informação de custos governamentalpublic financegovernmental accountingcosts.finanças públicascontabilidade governamentalcustos.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.A gestão financeira governamental, calcada em indicadores fiscais de curto prazo,tem sido questionada quanto à capacidade de atender aos anseios informacionais de diferentes stakeholders. A cidadania se realiza através da garantia dos direitosindividuais, especialmente o direito à informação. Os fluxos financeiros isoladamentenão representam o consumo de recursos, nem seu comprometimento no longo prazo,evidenciando ao cidadão o impacto imediato do uso de recursos públicos e poucodizendo sobre o aumento de encargos no futuro. Um regime mais abrangente podeevidenciar uma cifra de longo prazo intergerações, contribuindo para a tomada dedecisão política fiscal e operacional. Essa possibilidade suscita ajustes metodológicosna informação contábil governamental. Este artigo discute os mecanismos de pressãopor melhores informações e suas diferentes expressões, apresentando um caso fictíciopara exemplificar parte dos argumentos teóricos.Fundação Getulio Vargas (FGV EBAPE)2010-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6950Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 821 a 837Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 821 a 837Revista de Administração Pública; v. 44 n. 4 (2010); 821 a 8371982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6950/5517Pigatto, José Alexandre M.Holanda, Victor Branco deMoreira, Cristiane R.Carvalho, Frederico A.info:eu-repo/semantics/openAccess2021-11-17T20:49:38Zoai:ojs.periodicos.fgv.br:article/6950Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:49:38Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
The importance of accrual-basis accounting for government cost information A importância da contabilidade de competência para a informação de custos governamental |
title |
The importance of accrual-basis accounting for government cost information |
spellingShingle |
The importance of accrual-basis accounting for government cost information Pigatto, José Alexandre M. public finance governmental accounting costs. finanças públicas contabilidade governamental custos. |
title_short |
The importance of accrual-basis accounting for government cost information |
title_full |
The importance of accrual-basis accounting for government cost information |
title_fullStr |
The importance of accrual-basis accounting for government cost information |
title_full_unstemmed |
The importance of accrual-basis accounting for government cost information |
title_sort |
The importance of accrual-basis accounting for government cost information |
author |
Pigatto, José Alexandre M. |
author_facet |
Pigatto, José Alexandre M. Holanda, Victor Branco de Moreira, Cristiane R. Carvalho, Frederico A. |
author_role |
author |
author2 |
Holanda, Victor Branco de Moreira, Cristiane R. Carvalho, Frederico A. |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Pigatto, José Alexandre M. Holanda, Victor Branco de Moreira, Cristiane R. Carvalho, Frederico A. |
dc.subject.por.fl_str_mv |
public finance governmental accounting costs. finanças públicas contabilidade governamental custos. |
topic |
public finance governmental accounting costs. finanças públicas contabilidade governamental custos. |
description |
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. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-12-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6950 |
url |
https://periodicos.fgv.br/rap/article/view/6950 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6950/5517 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 821 a 837 Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 821 a 837 Revista de Administração Pública; v. 44 n. 4 (2010); 821 a 837 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943765376794624 |