Accountability: a razão de ser da contabilidade

Nakagawa, Masayuki

doi:10.1590/s1519-70772007000200001

Cited by 13 publications

(15 citation statements)

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“…To Nakagawa et al (2007), accountability is the reason accounting exists. The authors mention the case of a merchant in the year of 3250 b.C., who traveled to make business and left merchandise and money (silver) with his agent.…”

Section: Promoting Responsibility (Accountability) Of the Auditing Acmentioning

confidence: 99%

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The role of accounting in public governance process

Ribeiro¹,

Pereira²,

Benedicto³

2013

Afr. J. Bus. Manage.

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The intensification of the relations between government and society, whether by means of publicprivate interaction or of the participation of civil society, contributes to the appreciation of accounting in the scope of public administration. Accounting gains a new feature with this configuration. In addition to its basic capacities of registering and interpreting all phenomena, among which are public budgets, accounting may also provide citizens power and perform an active role in the socio-economic development of a country or a community. The main objective of this article is to analyze literature on accounting from the public governance context. Specific objectives are: to comprehend the role of accounting in the process of public governance, present the experiences in Brazil and present challenges of the accounting reform in Brazil. This investigation is characterized as a qualitative, descriptive bibliographic and documental research. In the documental research we analyzed normative instruction, law and the Federal Accounting Council in Brazil, all related to the functionality of accounting in Brazil and its accounting reform. This study demonstrates that accounting presents a potential to perform the role of strengthening democracy, social control, accountability, creating a social power in the dynamic process of public governance.

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Section: Promoting Responsibility (Accountability) Of the Auditing Acmentioning

confidence: 99%

“…This responsibility in auditing is related to the concept of accountability. Thus, accountability may be interpreted as a purpose of accounting (Leemans, 1950;Nakagawa et al, 2007).…”

Section: Promoting Responsibility (Accountability) Of the Auditing Acmentioning

confidence: 99%

The role of accounting in public governance process

Ribeiro¹,

Pereira²,

Benedicto³

2013

Afr. J. Bus. Manage.

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“…A accountability tem sido apontada como o principal objetivo da contabilidade (IJIRI,1975) e a sua razão de ser (NAKAGAWA; RELVAS; DIAS FILHO, 2007). Gray e Milne (2004, p. 73) afirmam que a accountability "é o princípio de prover à sociedade a informação que ela tem direito a saber".…”

Section: Informação Contábil E Divulgação Socioambientalunclassified

Qualidade da divulgação socioambiental: um estudo sobre a acurácia das informações contábeis nos relatórios de sustentabilidade

Reis

Cintra

Ribeiro

et al. 2015

R. Contemp. Contab.

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“…In addition to these lines of research, there are directed studies analyzing Incan khipus as mechanisms of accounting control, such as that by Núñez (1953), Jacobsen (1964), Primeglio (1979), Urton (2002, 2007), Forrester (1968, Negra andNegra (2009), Pasa (2001), Spalding (1973), Gentile (1992), Ramos (2015), Buckmaster (1974), Keister (1964), Tomé (2012), Urton and Brezine (2007) and Pereira (2006).…”

Section: Introductionmentioning

confidence: 99%

The application of Inca khipuas an accountability and managerial control tool

Schmidt

Santos

2017

RBGN

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Purpose -This study aims to present the mechanisms of control and accountability used in the Inca society.Design/methodology/approach -For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach.Findings -The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors.Originality/value -The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies.

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Accountability: a razão de ser da contabilidade

Cited by 13 publications

References 0 publications

The role of accounting in public governance process

The role of accounting in public governance process

Qualidade da divulgação socioambiental: um estudo sobre a acurácia das informações contábeis nos relatórios de sustentabilidade

The application of Inca khipuas an accountability and managerial control tool

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