Análise do Sistema de Contabilidade Públlica como Suporte ao Controle do Ciclo Orçamentário dos Municípios da Região Metropolitana de Curiitiba/PR

Abstract

    The objective of this work is to analyze the system of public accounting as has supported to the budgetary cycle in the cities of Curitiba/PR metropolitan region, as well as search to demonstrate the importance of the public accounting in the budgetary cycle so that the municipal manager uses it as support to the decision taking. The research, whose collection of data if gave by means of questionnaires with closed questions, is characterized as descriptive, survey type. Also it has quantitative characteristic and, about the application time, it is fit as of transversal cut. The results show that the majority of the cities public accounting of the searched city halls does not participate in its fullness in the budgetary cycle in its diverse phases, as well as the use of the systems accounting instruments information and the internal control is not presented as significant.