Estudo da Criação de Valor Econômico e Transparência na Administração Pública

The aim was to analyze whether there was economic value creation and and transparency in the provision of accounting information in a public hall, using the model Slomski (1996). The research is descriptive and qualitative, a case study, the application of interviews. The Statement of Economic showe...

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Autores principales: Wendel Alex Castro Silva, Maria da Glória Pereira, Elisson Alberto Tavares Araújo
Formato: article
Lenguaje:PT
Publicado: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2014
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Acceso en línea:https://doaj.org/article/f1f4acafffee49a4b2bc6cc302599504
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Sumario:The aim was to analyze whether there was economic value creation and and transparency in the provision of accounting information in a public hall, using the model Slomski (1996). The research is descriptive and qualitative, a case study, the application of interviews. The Statement of Economic showed a surplus, suggesting that the organ was managed effectively. It was identified to be occurring improvement in transparency, according to the respondents. Economic Value Added Short Term (VECP) and Economic Value Added to the Society (VEAS) signaled that the body generates economies of scale and superior return opportunity cost of invested capital, maximizing social welfare.