Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

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Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa;
(2013)
  • Publisher: Conselho Federal de Contabilidade (CFC)
  • Journal: Revista de Educação e Pesquisa em Contabilidade (issn: 1981-8610)
  • Publisher copyright policies & self-archiving
  • Subject: accountability | disclosure | public governance | State | governability. | Social Sciences | H | Commerce | HF1-6182 | Business | HF5001-6182 | Finance | HG1-9999

In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existe... View more
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