International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system
The objective of this article is to identify the perception municipal accountants in Santa Catarina State have about implementing a cost accounting system in public administration. This research was carried out due to the empha- sis on using a cost accounting system, which is part of International P...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2015-07-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/14086 |
| _version_ | 1818385326860664832 |
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| author | Fabrícia Silva da Rosa Luana Caroline Silva Sandro Vieira Soares |
| author_facet | Fabrícia Silva da Rosa Luana Caroline Silva Sandro Vieira Soares |
| author_sort | Fabrícia Silva da Rosa |
| collection | DOAJ |
| description | The objective of this article is to identify the perception municipal accountants in Santa Catarina State have about implementing a cost accounting system in public administration. This research was carried out due to the empha- sis on using a cost accounting system, which is part of International Public Sector Accounting Standards, so it is important to analyze compliance by municipalities. The methodology of this study shows descriptive objectives and procedures, as well as a qualitative and quantitative approach. A survey was conducted to accountants work- ing for the municipalities in the state of Santa Catarina. Totally, 97 respondents (32.88% out of the population of 295 municipalities). The analysis was done using descriptive statistics and correlation analysis. Results showed that municipal accountants have a positive perception, which means that they accept the importance of implementing a cost accounting system in public administration, but only one (01) municipal government implemented a cost accounting system and fourteen (14) are in the implementation process. |
| first_indexed | 2024-12-14T03:36:23Z |
| format | Article |
| id | doaj.art-d6ff8fe7398041378932b4cfcc744b25 |
| institution | Directory Open Access Journal |
| issn | 1992-1896 2221-724X |
| language | Spanish |
| last_indexed | 2024-12-14T03:36:23Z |
| publishDate | 2015-07-01 |
| publisher | Pontificia Universidad Católica del Perú |
| record_format | Article |
| series | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| spelling | doaj.art-d6ff8fe7398041378932b4cfcc744b252022-12-21T23:18:36ZspaPontificia Universidad Católica del PerúContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas1992-18962221-724X2015-07-011019274213708International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting systemFabrícia Silva da Rosa0Luana Caroline Silva1Sandro Vieira Soares2Universidade Federal de Santa CatarinaUniversidade Federal de Santa CatarinaUniversidade de São PauloThe objective of this article is to identify the perception municipal accountants in Santa Catarina State have about implementing a cost accounting system in public administration. This research was carried out due to the empha- sis on using a cost accounting system, which is part of International Public Sector Accounting Standards, so it is important to analyze compliance by municipalities. The methodology of this study shows descriptive objectives and procedures, as well as a qualitative and quantitative approach. A survey was conducted to accountants work- ing for the municipalities in the state of Santa Catarina. Totally, 97 respondents (32.88% out of the population of 295 municipalities). The analysis was done using descriptive statistics and correlation analysis. Results showed that municipal accountants have a positive perception, which means that they accept the importance of implementing a cost accounting system in public administration, but only one (01) municipal government implemented a cost accounting system and fourteen (14) are in the implementation process.http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/14086custosadministração públicaconvergência internacional |
| spellingShingle | Fabrícia Silva da Rosa Luana Caroline Silva Sandro Vieira Soares International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas custos administração pública convergência internacional |
| title | International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system |
| title_full | International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system |
| title_fullStr | International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system |
| title_full_unstemmed | International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system |
| title_short | International Public Sector Accounting Standards: the perception municipal accountants in Santa Catarina state have about implementing a cost accounting system |
| title_sort | international public sector accounting standards the perception municipal accountants in santa catarina state have about implementing a cost accounting system |
| topic | custos administração pública convergência internacional |
| url | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/14086 |
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