Custos na Administração Pública: revisão focada na publicação de artigos científicos a partir da promulgação da Lei de Responsabilidade Fiscal
The main objective of this work is to scale and do a descriptive review of the scientific literature on costs in the public sector, in the period from 2000 to 2010, in the electronic annals of Brazilian events of National Association of Postgraduate Studies and Research in Administration (Associação...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2012-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76224786001 |
| Summary: | The main objective of this work is to scale and do a descriptive review of the scientific literature on costs in the public sector, in the period from 2000 to 2010, in the electronic annals of Brazilian events of National Association of Postgraduate Studies and Research in
Administration (Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)), Brazilian Association of Costs (Associação Brasileira de Custos (ABC)) and Congress of Controlling and Accounting at the University of Sao Paulo (Congresso de Controladoria e Contabilidade da Universidade de São Paulo (USP)). This review revealed that the most used research techniques in publications were interviews and documentary analysis and that the most discussed and suggested costing method for the public sector was the Activity-Based Cost (ABC). |
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| ISSN: | 1807-1821 2175-8069 |