Management Public Accounting: An Analysis of Cost Information in the Light of Public Managers’ Perception
Giuliano Passos Cardoso,
Evaldo César Cavalcante Rodrigues
Abstract:This article aims to investigate the usefulness of cost information in the Brazilian federal government, through observation and empirical analysis of the perception of public managers, who are the main users of this information. The data collected from managers of different government entities were treated using the Multicriteria Decision Aid (MCDA) methodology, in order to highlight the interviewees’ perception of the purposes, conditions, and mechanisms of access to information. The results showed broad rec… Show more
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