A gestão financeira governamental, calcada em indicadores fiscais de curto prazo, tem sido questionada quanto à capacidade de atender aos anseios informacionais de diferentes stakeholders. A cidadania se realiza através da garantia dos direitos individuais, especialmente o direito à informação. Os fluxos financeiros isoladamente não representam o consumo de recursos, nem seu comprometimento no longo prazo, evidenciando ao cidadão o impacto imediato do uso de recursos públicos e pouco dizendo sobre o aumento de encargos no futuro. Um regime mais abrangente pode evidenciar uma cifra de longo prazo intergerações, contribuindo para a tomada de decisão política fiscal e operacional. Essa possibilidade suscita ajustes metodológicos na informação contábil governamental. Este artigo discute os mecanismos de pressão por melhores informações e suas diferentes expressões, apresentando um caso fictício para exemplificar parte dos argumentos teóricos
IndICadoREs dE EfEtIvIdadE Em Custo dE atIvIdadEs-mEIo no modElo dE gEstão PaRa REsultados: a ExPERIênCIa do IPEC/fIoCRuz Cost-EffECtIvEnEss IndICatoRs of suPPoRt aCtIvItIEs In tHE modEl of managEmEnt BY REsults: tHE ExPERIEnCE of IPEC/fIoCRuz IndICadoREs dE EfECtIvIdad En CostE dE aCtIvIdadEs-mEdIo En El modElo dE gEstIón PaRa REsultados: la ExPERIEnCIa dEl IPEC/fIoCRuz
Nowadays, Government accounting reforms are worldwide under discussion. In Europe the reform aims Government accounting harmonization besides bringing innovations and advances in this field. Other groups of interest in such kind of reform are the IFAC and the IMF. The core discussion is the use of accrual accounting in the government. The dissertation tried to show that harmonization process does not depend exclusively on the matching concept (sometimes called accrual basis) but on the completeness and timeliness concepts (opportunity principle in Brazil) as well. It was also presented the main Government accounting models and its fundamentals. Further it was discussed the budgetary-financial and economic flow of resources and its basis of accounting, as well as, its diversity.
This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of São Paulo, and then expanded to the entire state, influenced by the Italian legal doctrine. Therefore, the use of dual accounting in Brazil during the early twentieth century was first disseminated in practice and transformed into legislation afterward. The Italian roots that influenced this movement are present in the current model, which is being reviewed by the current process of convergence to international IPSAS standards.
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