000			02093naa a2200193uu 4500
001			5052014041547
003			OSt
005			20190211181409.0
008			150520s2012 xx ||||gr |0|| 0 eng d
100	1		_aJORGE DE JESUS, M. A. _952026
245	1	0	_aRelevance of accounting information to public sector accountability : _bA study of Brazilian federal public universities
260			_aPortugal : _bInstituto Politécnico do Cávado e do Ave , _cJul./Dec. 2012
520	3		_aPublic 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		_aEIRADO, J. S. B. _952027
773	0	8	_tTékhne : Review of Applied Management Studies _g10, 2, p. 87-98 _dPortugal : Instituto Politécnico do Cávado e do Ave , Jul./Dec. 2012 _xISSN 16459911 _w
856	4	2	_uhttp://www.sciencedirect.com/science/article/pii/S1645991112000023 _yAcesso
942			_cS
998			_a20150520 _b1404^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c48390 _d48390
041			_aeng