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Quadro de Informação Financeira Apropriado na África Oriental e Austral

Quadro de Informação Financeira Apropriado na África Oriental e Austral


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About the Book

Historicamente, os governos têm vindo a apresentar relatórios em termos de contabilidade de caixa. Existe uma visão amplamente aceite de que relatórios financeiros baseados na acumulação, robustos e transparentes, podem melhorar a tomada de decisões e a responsabilização dos governos. No entanto, existem pontos de vista contrastantes sobre o quadro contabilístico baseado na contabilidade de exercício que é apropriado para a elaboração de relatórios financeiros no sector público. Como consequência, os governos ou adoptaram EPSAS, GFS, IFRS, IPSAS, normas contabilísticas nacionais ou continuaram com a contabilidade de caixa para a prestação de informação financeira. Este documento procura identificar as perspectivas dos peritos e funcionários superiores que preparam relatórios financeiros no Gabinete dos Contabilistas-Gerais no sector público da região ESAAG sobre os atributos que definem o quadro apropriado para a elaboração de relatórios financeiros para o sector público. Foram entrevistados catorze (14) peritos e altos funcionários na região. As entrevistas são o principal método utilizado pelos investigadores para recolher dados sobre as várias perspectivas e atitudes dos entrevistados. Foi utilizada uma Análise Temática Interpretativa para analisar os dados recolhidos a fim de identificar temas e pontos de vista dos altos funcionários.


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Product Details
  • ISBN-13: 9786205612613
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edicoes Nosso Conhecimento
  • Height: 229 mm
  • No of Pages: 92
  • Spine Width: 6 mm
  • Width: 152 mm
  • ISBN-10: 6205612615
  • Publisher Date: 23 Jan 2023
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 195 gr


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