THE ROLE OF ACCOUNTING IN PUBLIC ADMINISTRATION

Abstract

Article aims to highlight the importance of Public Accounting as a fundamental tool for good Public Administration in the performance of its functions and in the obligation to meet the interests of society, as a management instrument that provides greater transparency and control. The public institution, to have control of its decisions, based on correct information on the use of public resources, as it is the body that integrates the budget, economic, financial and property records of the governmental institution, aiming at the movement and rendering of account of all the actions and procedures of the public agent as a result of their spending on acquisitions, payments, financing, maintenance, etc. in the exercise of its functions.