2013
DOI: 10.5897/ajbm2013.7013
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Abstract: 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 developmen… Show more

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Cited by 2 publications
(6 citation statements)
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References 34 publications
(36 reference statements)
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“…Certainly, social disorder, the absence of control and confusion in the decisions regarding public politics would follow. This is what happens when the immense potential of this science is not used or used inadequately (Ribeiro et al, 2013). As revealed, England and Australia apply stateof-the-art HM strategies and GG practices, which is expected as pioneers in the field.…”
Section: Cvr = (Ne -N/2)/ (N/2) (1)mentioning
confidence: 99%
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“…Certainly, social disorder, the absence of control and confusion in the decisions regarding public politics would follow. This is what happens when the immense potential of this science is not used or used inadequately (Ribeiro et al, 2013). As revealed, England and Australia apply stateof-the-art HM strategies and GG practices, which is expected as pioneers in the field.…”
Section: Cvr = (Ne -N/2)/ (N/2) (1)mentioning
confidence: 99%
“…Public governance implies collaboration between government and citizens in all phases of the political cycle (Snijkers, 2005). It entails governments maintaining high levels of transparency and accountability to their stakeholders, promoting information disclosure and improving citizen engagement in public matters (Ribeiro et al, 2013). IFAC & CIPFA (2014) points out the interest of the stakeholders in knowing how entities operate and maintain their capacity, as reflected, e.g., in the overall budget and the financial performance and position at year-end.…”
Section: Governance and Managementmentioning
confidence: 99%
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