THE PERCEPTION OF ACCOUNTING STUDENTS ABOUT THE IMPORTANCE OF PUBLIC ACCOUNTING IN THE MANAGEMENT OF PUBLIC COMPANIES

Abstract

Initially, the article brought the historical evolution of public accounting from the first signs in 1808 to the most recent regulations, such as the Fiscal Responsibility Law and the State Law. Public accounting is presented as a crucial branch of accounting science, responsible for recording, controlling and demonstrating the execution of public budgets and assets, ensuring transparency and accountability in the management of public resources. The objective of the research is to highlight the perception of accounting students about the importance of the role of public accounting in the management of companies linked to the federal government, through the conceptualization of public accounting, as well as showing the consequences of poor management of companies without the accounting assistance and observe and analyze students' opinions through graphic data. The role of the public accountant is explored, emphasizing their responsibility for asset management, legal compliance and the presentation of clear and accurate accounting information. The methodology adopted involved the deductive method and a detailed literature review, which includes analysis and interpretation of various sources to investigate the role of public accounting in the financial management of companies linked to the federal government. It is expected that this study will contribute to the understanding of the importance of public accounting in the effectiveness of the management of public companies, promoting greater transparency, accountability and efficiency in the administration of public resources in Brazil.