Convergence in public accounting: an analysis of TCE's auditors, accountants and public managers perceptions Convergência contábil na área pública: uma análise das percepções dos auditores de TCEs, contadores e gestores públicos
The public accounting system has been undergoing a process of change triggered by several factors, among them the issue of NBC T SP and the Order of the Ministry of Finance 184, 25.8.2008. Facts which are responsible for the change in focus of public accounting, moving from the budget approach to th...
Main Authors: | , , , , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo (USP)
2010-04-01
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Series: | Revista de Contabilidade e Organizações |
Subjects: | |
Online Access: | http://revistas.usp.br/rco/article/view/34759 |