Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
The present study aims to demonstrate the evolution of the accountability process and the adoption of the accounting report developed by the International Integrated Reporting Council (IIRC) in Brazilian public administration, pointing out its possible benefits. The methodology was of a qualitative...
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| Autores principales: | , , |
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Portugués |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2022
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/2311 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2311_oai |
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| Sumario: | The present study aims to demonstrate the evolution of the accountability process and the adoption of the accounting report developed by the International Integrated Reporting Council (IIRC) in Brazilian public administration, pointing out its possible benefits. The methodology was of a qualitative approach, regarding the descriptive objective and the bibliographic and documentary method. The management reports of the Universidad Federal Fluminense (UFF), a government agency, were studied from 2015 to 2020, analyzing their content regarding the guidelines of the integrated report and the possibility of it as an instrument that could have an impact on improving the information offered by the sector public to the citizen. |
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