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dc.contributor.authorMendes, Nara Cristina Ferreira-
dc.contributor.authorCruz, Emelle Rodrigues Novais-
dc.contributor.authorBarbosa, Eliedna de Sousa-
dc.contributor.authorSerrano, André Luiz Marques-
dc.contributor.authorMenezes, Pedro Paulo Murce-
dc.contributor.authorMartins, Patricia Helena dos Santos-
dc.contributor.authorNeumann, Clóvis-
dc.contributor.authorCosta, Abimael de Jesus Barros-
dc.date.accessioned2025-09-25T15:45:24Z-
dc.date.available2025-09-25T15:45:24Z-
dc.date.issued2023-12-
dc.identifier.citationMENDES, 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.pt_BR
dc.identifier.urihttp://repositorio.unb.br/handle/10482/52519-
dc.language.isoengpt_BR
dc.publisherAcademic Star Publishing Companypt_BR
dc.rightsAcesso Restritopt_BR
dc.titleCosts in public sector : an analysis of Brazilian accounting standards from perspective of accounting theorypt_BR
dc.typeArtigopt_BR
dc.subject.keywordTeoria contábilpt_BR
dc.subject.keywordAnálise de conteúdopt_BR
dc.subject.keywordCustos - setor públicopt_BR
dc.subject.keywordNormas contábeis - Brasilpt_BR
dc.identifier.doi10.15341/jbe(2155-7950)/12.14.2023/004pt_BR
dc.description.abstract1To 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.pt_BR
dc.identifier.orcidhttps://orcid.org/0000-0002-9938-1071pt_BR
dc.identifier.orcidhttps://orcid.org/0009-0009-7691-5403pt_BR
dc.identifier.orcidhttps://orcid.org/0000-0001-6334-6584pt_BR
dc.identifier.orcidhttps://orcid.org/0000-0001-5182-0496pt_BR
dc.identifier.orcidhttps://orcid.org/0000-0002-1511-6239pt_BR
dc.identifier.orcidhttps://orcid.org/0000-0003-4320-8795pt_BR
dc.identifier.orcidhttps://orcid.org/0000-0003-0404-701Xpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.contributor.affiliationUniversity of Brasilia, Faculty f Administration, Accounting, Economics and Public Management, Accounting Departmentpt_BR
dc.description.unidadeDecanato de Gestão de Pessoas (DGP)pt_BR
dc.description.unidadeFaculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)pt_BR
dc.description.unidadeDepartamento de Ciências Contábeis e Atuariais (FACE CCA)pt_BR
dc.description.unidadeFaculdade de Tecnologia (FT)pt_BR
dc.description.unidadeDepartamento de Engenharia Elétrica (FT ENE)pt_BR
dc.description.ppgPrograma de Pós-Graduação em Ciências Contábeispt_BR
dc.description.ppgPrograma de Pós-Graduação em Engenharia Elétrica, Mestrado Profissionalpt_BR
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