THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS
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Data de Publicação: | 2012 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Cadernos Gestão Pública e Cidadania (Online) |
Texto Completo: | https://periodicos.fgv.br/cgpc/article/view/3946 |
Resumo: | This article aims to verify the operation of the Brazilian State Courts of Auditors (CAs) with respect to the analysis of the financial statements submitted by the Governors on the occasion of the annual accounts, specifically to answer the following question: Have the CAs suggested applying sanctions on agents responsible for the presentation of financial statements, or its republication, when these are presented at odds with the prevailing accounting practices? For the implementation of research, was held a bibliographic search about the roles of CAs, transparency and accountability. Was conduct a documentary research seeking relate on available documents on the CAs' sites, the discrepancies arising from improper accounting at the suggestion of sanctions, determination of responsibilities or republication. The results suggest that CAs do not recommend the application of sanctions, verification of responsibility or republishing of the financial statements.KEYWORDS: Public management, Courts of Auditors, accountability, financial statements, transparency. |
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THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORSA Atuação dos Tribunais de Contas Estaduais Brasileiros na Correção das Demonstrações Contábeis dos Processos de Prestação de Contas dos Governadores This article aims to verify the operation of the Brazilian State Courts of Auditors (CAs) with respect to the analysis of the financial statements submitted by the Governors on the occasion of the annual accounts, specifically to answer the following question: Have the CAs suggested applying sanctions on agents responsible for the presentation of financial statements, or its republication, when these are presented at odds with the prevailing accounting practices? For the implementation of research, was held a bibliographic search about the roles of CAs, transparency and accountability. Was conduct a documentary research seeking relate on available documents on the CAs' sites, the discrepancies arising from improper accounting at the suggestion of sanctions, determination of responsibilities or republication. The results suggest that CAs do not recommend the application of sanctions, verification of responsibility or republishing of the financial statements.KEYWORDS: Public management, Courts of Auditors, accountability, financial statements, transparency. O presente artigo tem por objetivo verificar a atuação dos Tribunais de Contas (TC) estaduais brasileiros no que diz respeito à análise das demonstrações contábeis apresentadas pelos governadores por ocasião das prestações de contas anuais, especificamente, visando responder a seguinte questão: Os TC têm sugerido a aplicação de sanções aos agentes responsáveis pela apresentação das demonstrações contábeis, ou sua republicação, quando estas são apresentadas em desacordo com as práticas contábeis vigentes? Para a execução do estudo, foi realizada uma pesquisa bibliográfica acerca dos papéis dos TC, transparência e accountability. Foi realizada uma pesquisa documental buscando relacionar, nos documentos de prestações de contas disponíveis nos sítios eletrônicos dos TC, as discrepâncias decorrentes de contabilização indevida com a sugestão de aplicação de sanções, apurações de responsabilidades ou republicação. Os resultados apontam que os TC não recomendam a aplicação de sanções, apuração de responsabilidade ou a republicação das demonstrações contábeis. PALAVRAS-CHAVE: Gestão pública, Tribunais de Contas, prestação de contas, demonstrações contábeis, transparência. ABSTRACT This article aims to verify the operation of the Brazilian State Courts of Auditors (CAs) with respect to the analysis of the financial statements submitted by the Governors on the occasion of the annual accounts, specifically to answer the following question: Have the CAs suggested applying sanctions on agents responsible for the presentation of financial statements, or its republication, when these are presented at odds with the prevailing accounting practices? For the implementation of research, was held a bibliographic search about the roles of CAs, transparency and accountability. Was conduct a documentary research seeking relate on available documents on the CAs' sites, the discrepancies arising from improper accounting at the suggestion of sanctions, determination of responsibilities or republication. The results suggest that CAs do not recommend the application of sanctions, verification of responsibility or republishing of the financial statements.KEYWORDS: Public management, Courts of Auditors, accountability, financial statements, transparency. FGV EAESP Pesquisa e Publicações2012-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/cgpc/article/view/394610.12660/cgpc.v17n60.3946Cadernos Gestão Pública e Cidadania; Vol. 17 No. 60 (2012): janeiro-junhoCadernos Gestão Pública e Cidadania; Vol. 17 Núm. 60 (2012): janeiro-junhoCadernos Gestão Pública e Cidadania; v. 17 n. 60 (2012): janeiro-junho2236-57101806-2261reponame:Cadernos Gestão Pública e Cidadania (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/cgpc/article/view/3946/2850Quintal, Renato SantiagoCunha, Ricardo Bernardes daAlves, Francisco José dos SantosSantos, Waldir Jorge Ladeira dosinfo:eu-repo/semantics/openAccess2017-05-03T16:31:32Zoai:ojs.periodicos.fgv.br:article/3946Revistahttp://bibliotecadigital.fgv.br/ojs/index.php/cgpc/indexPRIhttp://bibliotecadigital.fgv.br/ojs/index.php/cgpc/oaicadernosgpc-edicao@fgv.br||cadernosgpc-edicao@fgv.br2236-57101806-2261opendoar:2017-05-03T16:31:32Cadernos Gestão Pública e Cidadania (Online) - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS A Atuação dos Tribunais de Contas Estaduais Brasileiros na Correção das Demonstrações Contábeis dos Processos de Prestação de Contas dos Governadores |
title |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS |
spellingShingle |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS Quintal, Renato Santiago |
title_short |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS |
title_full |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS |
title_fullStr |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS |
title_full_unstemmed |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS |
title_sort |
THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS |
author |
Quintal, Renato Santiago |
author_facet |
Quintal, Renato Santiago Cunha, Ricardo Bernardes da Alves, Francisco José dos Santos Santos, Waldir Jorge Ladeira dos |
author_role |
author |
author2 |
Cunha, Ricardo Bernardes da Alves, Francisco José dos Santos Santos, Waldir Jorge Ladeira dos |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Quintal, Renato Santiago Cunha, Ricardo Bernardes da Alves, Francisco José dos Santos Santos, Waldir Jorge Ladeira dos |
description |
This article aims to verify the operation of the Brazilian State Courts of Auditors (CAs) with respect to the analysis of the financial statements submitted by the Governors on the occasion of the annual accounts, specifically to answer the following question: Have the CAs suggested applying sanctions on agents responsible for the presentation of financial statements, or its republication, when these are presented at odds with the prevailing accounting practices? For the implementation of research, was held a bibliographic search about the roles of CAs, transparency and accountability. Was conduct a documentary research seeking relate on available documents on the CAs' sites, the discrepancies arising from improper accounting at the suggestion of sanctions, determination of responsibilities or republication. The results suggest that CAs do not recommend the application of sanctions, verification of responsibility or republishing of the financial statements.KEYWORDS: Public management, Courts of Auditors, accountability, financial statements, transparency. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-01-01 |
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/cgpc/article/view/3946 10.12660/cgpc.v17n60.3946 |
url |
https://periodicos.fgv.br/cgpc/article/view/3946 |
identifier_str_mv |
10.12660/cgpc.v17n60.3946 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/cgpc/article/view/3946/2850 |
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 |
FGV EAESP Pesquisa e Publicações |
publisher.none.fl_str_mv |
FGV EAESP Pesquisa e Publicações |
dc.source.none.fl_str_mv |
Cadernos Gestão Pública e Cidadania; Vol. 17 No. 60 (2012): janeiro-junho Cadernos Gestão Pública e Cidadania; Vol. 17 Núm. 60 (2012): janeiro-junho Cadernos Gestão Pública e Cidadania; v. 17 n. 60 (2012): janeiro-junho 2236-5710 1806-2261 reponame:Cadernos Gestão Pública e Cidadania (Online) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Cadernos Gestão Pública e Cidadania (Online) |
collection |
Cadernos Gestão Pública e Cidadania (Online) |
repository.name.fl_str_mv |
Cadernos Gestão Pública e Cidadania (Online) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
cadernosgpc-edicao@fgv.br||cadernosgpc-edicao@fgv.br |
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