USOS DA INFORMAÇÃO CONTÁBIL POR AGENTES POLÍTICOS: REVISITANDO A LITERATURA

Autores

  • João Paulo de Brito Nascimento Universidade Federal de Alfenas - UNIFAL-MG
  • Fernanda Filgueiras Sauerbronn Universidade Federal do Rio de Janeiro – UFRJ
  • Carla Leila Oliveira Campos
  • Denise Carneiro dos Reis Bernardo Universidade Federal de São João del-Rei – UFSJ

Palavras-chave:

Informação contábil; agentes políticos; política; revisão de literatura.

Resumo

Considerando os usos da informação contábil por agentes políticos, este trabalho tem o objetivo de apresentar uma revisão de literatura sobre o tema. Para tanto, realizamos um levantamento no Portal de Periódicos CAPES, utilizando palavras-chave relacionadas ao assunto. A partir dessa pesquisa, encontramos 29 (vinte e nove) artigos em periódicos internacionais que abordavam a temática. Os trabalhos investigaram os usos das informações contábeis em governos centrais e locais em países europeus, estadunidenses e asiáticos, não sendo encontrado nenhum artigo no âmbito brasileiro. Uma vez que as reformas contábeis que se iniciaram nos anos 2000 com as práticas gerencias da New Public Management (NPM) demandam que o setor público adote esse tipo de informação como forma deaccountability e governança, apontamos para a necessidade de definição de uma agenda de pesquisa sobre o tema no cenário nacional. E, devido à complexidade dos fenômenos políticos, entendemos que mix methods são os mais recomendados para a abordagem dessas pesquisas, bem como métodos advindos das teorias da linguagem e do discurso.

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Biografia do Autor

João Paulo de Brito Nascimento, Universidade Federal de Alfenas - UNIFAL-MG

Mestre em Administração pela Universidade Federal de Lavras – UFLA. Professor da Universidade Federal de Alfenas - UNIFAL-MG, Varginha/MG, Brasil, e Doutorando em Ciências Contábeis pela Universidade Federal do Rio de Janeiro – UFRJ, Rio de Janeiro/RJ, Brasil.

Fernanda Filgueiras Sauerbronn, Universidade Federal do Rio de Janeiro – UFRJ

Doutora em Administração pela Fundação Getúlio Vargas - FGV, Professora da Universidade Federal do Rio de Janeiro – UFRJ, Rio de Janeiro/RJ, Brasil.

Carla Leila Oliveira Campos

Doutora em Estudos Linguísticos pela Universidade Federal de Minas Gerais – UFMG. Professora da Universidade Federal de Alfenas - UNIFAL-MG, Varginha/MG, Brasil.

Denise Carneiro dos Reis Bernardo, Universidade Federal de São João del-Rei – UFSJ

Doutora em Administração pela Universidade Federal de Lavras – UFLA. Professora da Universidade Federal de São João del-Rei – UFSJ, São João del-Rei/MG, Brasil.

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Publicado

22-01-2021

Como Citar

Nascimento, J. P. de B. ., Sauerbronn, F. F., Campos, C. L. O. ., & Bernardo, D. C. dos R. . (2021). USOS DA INFORMAÇÃO CONTÁBIL POR AGENTES POLÍTICOS: REVISITANDO A LITERATURA. Revista Economia E Políticas Públicas, 7(1), 101–124. Recuperado de https://www.periodicos.unimontes.br/index.php/economiaepoliticaspublicas/article/view/3732

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