Accountability e compliance: estudo de caso com profissionais contábeis do estado de Alagoas

Abstract

The present work, on Compliance and Accountability, essentially aims to verify how these matters have been perceived by Accountants and/or Public Managers in the region of Alagoas. In addition, it is concerned with, Showing the importance that they have been continuously gaining in recent years, both in private companies and in the public area. and through this research, how much this knowledge has been increasingly implemented in the Public Management of Public Entities and Private Companies in a Mandatory and legal manner, making knowledge of them necessary by these professionals who use it. In Accountability public accounts undergo a process of control and monitoring by the Government of the executed acts of the Execution of Public Management, and specific legislation to guide these actions by Internal and External Accountants, and is carried out through the rendering of accounts and the transparency of these acts. In Compliance, it is related to a control of the ways in which these acts are carried out in order to avoid corruption and possible fraud and illegalities during all this management and administrative processes, both in public and private companies. This survey seeks to answer the following question. What is the perception of Accountants and Managers in the State of Alagoas about Compliance and Accountability? To answer this question, a bibliographical research and a questionnaire were elaborated in which we tried to identify the accountants’ Perception in relation to the knowledge about Compliance and Accountability.