Título:	Costs in public sector : an analysis of Brazilian accounting standards from perspective of accounting theory
Autor(es):	Mendes, Nara Cristina Ferreira Cruz, Emelle Rodrigues Novais Barbosa, Eliedna de Sousa Serrano, André Luiz Marques Menezes, Pedro Paulo Murce Martins, Patricia Helena dos Santos Neumann, Clóvis Costa, Abimael de Jesus Barros
ORCID:	https://orcid.org/0000-0002-9938-1071 https://orcid.org/0009-0009-7691-5403 https://orcid.org/0000-0001-6334-6584 https://orcid.org/0000-0001-5182-0496 https://orcid.org/0000-0002-1511-6239 https://orcid.org/0000-0003-4320-8795 https://orcid.org/0000-0003-0404-701X
Afiliação do autor:	University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department University of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Department
Assunto:	Teoria contábil Análise de conteúdo Custos - setor público Normas contábeis - Brasil
Data de publicação:	Dez-2023
Editora:	Academic Star Publishing Company
Referência:	MENDES, Nara Cristina Ferreira et al. Costs in public sector: an analysis of Brazilian accounting standards from perspective of accounting theory. Journal of Business and Economics, USA, v. 14, n. 12, p.611-627, 2023. DOI: 10.15341/jbe(2155-7950)/12.14.2023/004. Disponível em: http://www.academicstar.us/issueshow.asp?daid=4503. Acesso em: 19 ago 2025.
Abstract:	To identify the main characteristics of Brazilian cost norms in the public sector from the perspective of Accounting Theory. Therefore, the Brazilian Technical Accounting Standard that deals with the Public Sector Cost Information System (NBC T 16.11) and the Brazilian Technical Accounting Standard applied to the Public Sector that deals with Public Sector Costs (NBC T SP 34) were analyzed. Iramuteq software was used. The Descending Hierarchical Classification proposed by Reinert (1990) was also used. The results revealed that in NBC T SP 34, five characteristics did not remain in relation to NBC T 16.11 and thirteen new characteristics were inserted. It was also observed that the norms keep similarities in terms of formal aspects of Accounting Theory, such as the adoption of the accrual basis. However, the new standard (NBC T SP 34) presents a significant change of focus by emphasizing innovative features aimed at the management approach and public governance.
Unidade Acadêmica:	Decanato de Gestão de Pessoas (DGP) Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA) Faculdade de Tecnologia (FT) Departamento de Engenharia Elétrica (FT ENE)
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis Programa de Pós-Graduação em Engenharia Elétrica, Mestrado Profissional
DOI:	10.15341/jbe(2155-7950)/12.14.2023/004
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