USOS DA INFORMAÇÃO CONTÁBIL POR AGENTES POLÍTICOS: REVISITANDO A LITERATURA
Palabras clave:
Informação contábil; agentes políticos; política; revisão de literatura.Resumen
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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