A percepção dos contadores governamentais do estado de Alagoas quanto a utilização das demostrações contábeis por parte dos gestores públicos para a tomada de decisão

Abstract

In a context of evolution of Accounting Applied to the Public Sector, the Financial Statements have been progressing and establishing their applicability in the representation of public assets. The present work aims to examine the perception of government accountants regarding the use of public sector financial statements (DCASP) by public managers during the decision-making process, as well as to identify which DCASP are the most used, in order to highlight which statements are requested for assistance in decision making. To achieve the purpose of this study, we used the qualitative approach, as well as the descriptive approach, performing the data collection through the application of a questionnaire. As main results, it was proven that the financial statements are important instruments to assist decision makers and that, among the DCASP used, the Budget Balance sheet is the most requested.