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: dos Santos Antunes, Maria de Lourdes, de Souza Lepsch, Miriam Assunção, da Silva Oliveira, Thais Andrade
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Portugués
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2022
Materias:
Administración pública brasileña
Transparencia
Rendición de cuentas
Informe integrado
Universidad del gobierno
Brazilian public administration
Transparency
Accountability
Integrated reporting
Government university
Administração pública brasileira
Transparência
Prestação de contas
Relato integrado
Universidade governamental
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
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2311_oai
record_format dspace
spelling I28-R145-2311_oai2026-02-09 dos Santos Antunes, Maria de Lourdes de Souza Lepsch, Miriam Assunção da Silva Oliveira, Thais Andrade 2022-06-28 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. El presente estudio tiene como objetivo demostrar la evolución del proceso de rendición de cuentas y la adopción del informe contable desarrollado por el International Integrated Reporting Council (IIRC) en la administración pública brasileña, señalando sus posibles beneficios. La metodología fue de enfoque cualitativo, ya que el objetivo es descriptivo y el método bibliográfico y documental. Se estudiaron los informes de gestión de la Universidade Federal Fluminense (UFF), organismo gubernamental, de 2015 a 2020, analizando su contenido en cuanto a los lineamientos del informe integrado y la posibilidad de que sea un instrumento que pueda incidir en la mejora de la información. que ofrece el sector público al ciudadano. O presente estudo tem como objetivo demonstrar a evolução do processo de prestação de contas e a adoção do relatório contábil desenvolvido pela International Integrated Reporting Council (IIRC) na administração pública brasileira, apontando seus possíveis benefícios. A metodologia foi de abordagem qualitativa, quanto ao objetivo é descritiva e ao método bibliográfica e documental. Foram estudados os relatórios de gestão da Universidade Federal Fluminense (UFF), autarquia governamental, de 2015 a 2020, analisando o seu conteúdo quanto Á s diretrizes do relato integrado e a possibilidade do mesmo como instrumento que poderia ter impacto na melhoraria da informação oferecida pelo setor público ao cidadão. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2311 10.56503/Contabilidad_y_Auditoria/Nro.55(28)pp105-143 por FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2311/3101 https://ojs.economicas.uba.ar/Contyaudit/article/view/2311/3105 Derechos de autor 2022 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 55 (28): CONTABILIDAD Y AUDITORÍA Enero - Junio 2022; 105-143 1852-446X 1515-2340 Administración pública brasileña Transparencia Rendición de cuentas Informe integrado Universidad del gobierno Brazilian public administration Transparency Accountability Integrated reporting Government university Administração pública brasileira Transparência Prestação de contas Relato integrado Universidade governamental Management report in the integrated report format: Preparation in brazilian government management and its benefits for society Informe de gestión en el formato de informe integrado: Elaboración en la gestión del gobierno brasileño y sus beneficios para la sociedad Relatório de gestão no formato de relato integrado: Elaboração na gestão governamental brasileira e seus benefícios para a sociedade info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2311_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Portugués
orig_language_str_mv por
topic Administración pública brasileña
Transparencia
Rendición de cuentas
Informe integrado
Universidad del gobierno
Brazilian public administration
Transparency
Accountability
Integrated reporting
Government university
Administração pública brasileira
Transparência
Prestação de contas
Relato integrado
Universidade governamental
spellingShingle Administración pública brasileña
Transparencia
Rendición de cuentas
Informe integrado
Universidad del gobierno
Brazilian public administration
Transparency
Accountability
Integrated reporting
Government university
Administração pública brasileira
Transparência
Prestação de contas
Relato integrado
Universidade governamental
dos Santos Antunes, Maria de Lourdes
de Souza Lepsch, Miriam Assunção
da Silva Oliveira, Thais Andrade
Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
topic_facet Administración pública brasileña
Transparencia
Rendición de cuentas
Informe integrado
Universidad del gobierno
Brazilian public administration
Transparency
Accountability
Integrated reporting
Government university
Administração pública brasileira
Transparência
Prestação de contas
Relato integrado
Universidade governamental
description 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.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author dos Santos Antunes, Maria de Lourdes
de Souza Lepsch, Miriam Assunção
da Silva Oliveira, Thais Andrade
author_facet dos Santos Antunes, Maria de Lourdes
de Souza Lepsch, Miriam Assunção
da Silva Oliveira, Thais Andrade
author_sort dos Santos Antunes, Maria de Lourdes
title Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
title_short Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
title_full Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
title_fullStr Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
title_full_unstemmed Management report in the integrated report format: Preparation in brazilian government management and its benefits for society
title_sort management report in the integrated report format: preparation in brazilian government management and its benefits for society
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2022
url 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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