Relevance of accounting information to public sector accountability : (Record no. 48390)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02093naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5052014041547 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181409.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150520s2012 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | JORGE DE JESUS, M. A. |
| 9 (RLIN) | 52026 |
| 245 10 - TITLE STATEMENT | |
| Title | Relevance of accounting information to public sector accountability : |
| Remainder of title | A study of Brazilian federal public universities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Portugal : |
| Name of publisher, distributor, etc. | Instituto Politécnico do Cávado e do Ave , |
| Date of publication, distribution, etc. | Jul./Dec. 2012 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Public Sector Accounting is particularly relevant in the context of New Public Management because it is the most important approach for recording and reporting management acts, helping public managers to achieve their objectives regarding internal and external reporting for accountability purposes. This study main objective is to evaluate the usefulness of accounting information as well as the findings of non-compliance in the opinions of audits conducted by Internal Control System in explaining the quality of 51 Brazilian Federal Universities, using data from the General Index of Courses published in 2007. The findings demonstrate that accounting information of the Brazilian Federal Universities, particularly current expenses and operating assets are significant to explain the quality index reached by the HEIs, endorsing the relevance of accounting to accountability, considering the diverse stakeholders. The evidence also reveals that qualifications in audit opinions are not relevant to explain the universities performance. The findings may assist as criteria for formulating public policies on resource allocation in education, and also contribute to improve auditing systems in the Internal and External Control of the Education Sector |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | EIRADO, J. S. B. |
| 9 (RLIN) | 52027 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Tékhne : Review of Applied Management Studies |
| Related parts | 10, 2, p. 87-98 |
| Place, publisher, and date of publication | Portugal : Instituto Politécnico do Cávado e do Ave , Jul./Dec. 2012 |
| International Standard Serial Number | ISSN 16459911 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.sciencedirect.com/science/article/pii/S1645991112000023 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150520 |
| Operator's initials, OID (RLIN) | 1404^b |
| Cataloger's initials, CIN (RLIN) | Ana |
No items available.
