Legitimacy theory and political costs in accountings statements from state governments in the southeastern region of Brazil A teoria da legitimidade e o custo político nas evidênciações contábeis dos governos estaduais da região sudeste do Brasil

Public entities used compulsory and voluntary financial statements to attend to the demands of fiscal inspectors and to allow society to follow the results of management, seeking to widen or recuperate legitimacy of their actions and to reduce public costs. The objective of the current study was to...

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Bibliographic Details
Main Authors: Ilse Maria Beuren, Ari Söthe
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2009-04-01
Series:Revista de Contabilidade e Organizações
Subjects:
Online Access:http://revistas.usp.br/rco/article/view/34734

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