Uma Abordagem da contabilidade pública a respeito da percepção e participação da comunidade acadêmica da face na gestão fiscal

Abstract

The purpose of this study is to analyze whether the university community of the Administration courses, Accounting and Economics of UFGD demonstrate knowledge of public administration so as to be inserted in the participatory process of the application of public resources. Thus, we sought to determine whether there is accessibility, interest, awareness and participation in the academic community regarding the issue of Public Management Municipal through legislation, mainly, the Fiscal Responsibility Law (FRL) with the Transparency Law (LT). Considering that the public accounts through these laws would be an open book to society, in order to guide the political attitudes to always perform actions based on honesty, legality, honesty and in favor of the collective over the individual. However, to achieve the objective of this study primarily addressed up some basic concepts of Public Accounts, some essential points of LC No. 101/00 and No. 131/09 LC. The methodology is based on a descriptive research by the deductive method also used up one of sampling techniques stratified sampling to select the sample from the study population. Obtained result that the groups have access; as to the interest it can be said that there are factors in some and not in others; already found participation to a minimum percentage of individuals participating; and the perception of the presence of law is reasonable while the perception of the content thereof is deficient.