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- W2902445916 abstract "Can the “illusionary” fiscal results of the public accounts of the Brazilian federal government, impacted by the employment of fiscal maneuvers and creative accounting, be attributed to accountancy applied to the public sector? Based on bibliographical and documental research and employing exploratory techniques and content analysis regarding the accountability of the Brazilian federal government from 2000 to 2014, this study aims to demonstrate the limits of public accountability regarding the manipulation of fiscal results. The results show that the distortions in the primary result are not dependent on existing accountancy tools, as they stem from the discretionary initiative of Brazilian public managers, stimulated by internal and external incentives regarding the practice of these manipulations of results. This is done by using a form of unorthodoxy that is not included in the instrumentality of accounting as a science. It is the responsibility of the managerial agent." @default.
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- W2902445916 date "2018-08-18" @default.
- W2902445916 modified "2023-09-27" @default.
- W2902445916 title "Use of maneuvers to achieve fiscal objectives in Brazil: Science or Discretion?" @default.
- W2902445916 doi "https://doi.org/10.7213/rebrae.v11i3.24203" @default.
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