Disclosure and accountability in public financial statements as instruments for social control
One of the objectives of public accounting is to support the practice of social control. Therefore, the aim in this study is to discuss: How can average citizens’ understanding of the information in public financial statements be improved? Therefore, the objective is to discover the level of underst...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2015-06-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1173 |