A influência da contabilidade aplicada ao setor público no controle dos gastos públicos:: um estudo de caso no município de Serra Negra do Norte/RN.

• Autor(a) principal: Silva, Josilene Marques
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/48135
• topic: Contabilidade Pública; Administração Pública; Controle

This research aims to investigate the influence of Public Accounting in control of public spending, but also to demonstrate that it serves as a tool for managers in decision-making. This work is justified by the intention to expose clearly and succinctly addressed the issue by bringing relevant information on the participation of the accounting control of municipal expenditure. Having as object of study the Municipality of Serra Negra North / RN. Thus the objective of this research was to investigate the influence of public accounting in control of public spending, through a case study. A literature review in order to refer to concepts that were used to help analyze the survey was conducted. To achieve the goal, a descriptive research was carried out by applying an approach to qualitatively problem. The collection and analysis of data was based an interview with the staff responsible for the accounting sector of the merged entity. It stands out through research, how the accounting applied to the public sector subsidies have to become a useful tool for policy makers. It was found that the object of this study municipality, accounting has participation in the planning and budget execution process, but the manager has not effectively use this information for managerial purposes and as a basis for decision making.