SYSTEMS OF COSTS IN THE PUBLIC AND PRIVATE SECTORS: AN ANALYSIS FROM A FRAGMENT OF THEORETICAL AND EMPIRICAL LITERATURE
Aiming to analyze the theoretical and empirical studies carried out on cost systems from the perspective of the public and private sectors, a fragment of the literature was selected using Proknow-C, finding 28 theoretical and 39 empirical articles. The following variables were analyzed: authors and...
| Autor: | |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Brasil |
| Institución: | Universidade do Sul de Santa Catarina (UNISUL) |
| Repositorio: | Revista Eletrônica de Estratégia e Negócios |
| Idioma: | portugués |
| OAI Identifier: | oai:portaldeperiodicos.animaeducacao.com.br:article/5410 |
| Acceso en línea: | https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/5410 |
| Access Level: | acceso abierto |
| Palabra clave: | Cost Systems Public sector Private sector. Sistemas de Costos Sector público Sector privado. Sistemas de Custos Setor público Setor privado. |
| Sumario: | Aiming to analyze the theoretical and empirical studies carried out on cost systems from the perspective of the public and private sectors, a fragment of the literature was selected using Proknow-C, finding 28 theoretical and 39 empirical articles. The following variables were analyzed: authors and periodicals; research networks; organizational context; paradigm of research; characteristics, functions and processes. Kaplan stands out among the authors, as well as with the periodical Management Accounting Review (MAR) and Revista de Administração Pública (RAP). The positivist paradigm is pointed out as predominant. Finally, the concepts used in the public and private sectors highlight the differences between the two. |
|---|