PUBLIC ACCOUNTING IN THE MANAGEMENT AND OVERSIGHT OF CONTRACTS IN LIGHT OF LAW No. 14,133/2021

Abstract

This study aims to analyze the role of public accounting in the management and oversight of administrative contracts in light of Law No. 14,133/2021, highlighting its importance in the context of contemporary public administration. The research is characterized as qualitative, with a descriptive and exploratory approach, developed through a literature review based on books, scientific articles, and relevant legislation. The analysis showed that the new public procurement law introduced significant changes in contracting processes, emphasizing planning, risk management, and the strengthening of internal and external control mechanisms. In this context, public accounting assumes a strategic role, moving beyond a mere recording function to become an essential tool for decision-making, monitoring contract execution, and promoting transparency. It was also observed that the integration between administrative, legal, and accounting areas is fundamental to ensure efficiency in contract management and the proper allocation of public resources. Finally, it is concluded that public accounting plays a decisive role in strengthening public governance, being essential to ensure legality, efficiency, and accountability in the management of public resources.