Adoption of Accrual Accounting in the Brazilian Public Sector: a Case Study in Light of Regulation Theory

LB dos Santos, A Nunes… - … Gestão Social e …, 2024 - rgsa.openaccesspublications.org
Objective: To identify existing gaps in the adoption of full accrual accounting in the public
sector, with a focus on analyzing the financial statements of the Ministry of Defense (MD) …