Banca de QUALIFICAÇÃO: IGOR DO CARMO DE ALMEIDA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : IGOR DO CARMO DE ALMEIDA
DATE: 20/05/2025
TIME: 10:00
LOCAL: Plataforma Teams
TITLE:

BIOLOGICAL ASSETS IN THE PUBLIC SECTOR CONTEXT: COMPLIANCE IN DISCLOSURE BETWEEN FEDERAL UNITS

KEY WORDS:

Biological assets; Public accounting; Transparency; Accounting compliance; Public sector.

PAGES: 30
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research aims to assess the compliance in the disclosure of biological assets among Brazilian federative units, based on the guidelines established by NBC TSP 26, CPC 29, and the Manual of Accounting Applied to the Public Sector (MCASP). Public accounting plays a key role in the transparency of state asset management, and biological assets, due to their specific characteristics, pose unique challenges in measurement and disclosure. Through a mixed-method approach—document analysis and structured and semi-structured questionnaires applied to state accounting professionals—this study proposes the creation of the Biological Asset Disclosure Compliance Index (ICDAB), allowing for a comparative evaluation of adherence to accounting standards. The findings aim to improve public accounting practices, strengthening governance and accountability in the Brazilian public sector.

COMMITTEE MEMBERS:
Externo à Instituição - Antonio André Cunha Callado - UFPE
Presidente - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Interno - ***.440.347-** - EVALDO CESAR CAVALCANTE RODRIGUES - UnB
Interna - 1615102 - MAYLA CRISTINA COSTA MARONI SARAIVA