We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Convergência brasileira aos padrões internacionais de contabilidade pública vis-à-vis as estratégias top-dow e bottom-up.
- Authors
Gama, Janyluce Rezende; Duque, Claudio Gottschalg; de Almeida, José Elias Feres
- Abstract
Brazil is undergoing a convergence process of its public accounting with regard to the international standards developed by the International Federation of Accountants (Ifac). The implementation of accounting information systems is usually conducted by means of the top-down or bottom-up approaches. Thus, this study aims to: 1) identify the approach adopted by the Brazilian federal government; 2) describe the implementation model of the public accounting information system in Brazil; and 3) map the information flow and the actors involved in the convergence process. A qualitative approach was adopted using documentary survey and content analysis of available documents to put the research into operation. We identified that Brazil uses the middle-up-down approach, which favors interaction between multiple actors in the process, unlike the top-down approach, which follows the international model disclosed.
- Subjects
BRAZIL; GOVERNMENT accounting; ECONOMIC convergence; INTERNATIONAL Federation of Accountants; FEDERAL government; CONTENT analysis; SURVEYS
- Publication
RAP: Revista Brasileira de Administração Pública, 2014, Vol 48, Issue 1, p183
- ISSN
0034-7612
- Publication type
Article
- DOI
10.1590/s0034-76122014000100008