Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand

Purpose: To analyze the feasibility of adopting competency budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documental, and content analysis nature, with the cataloguing of the material based on environmental attributes (political commitment, human capital, long-term sustai...

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Detalhes bibliográficos
Autores: Gonçalves, Andrew Pereira, Nascimento, Roberto Sérgio do, Viotto, Ricardo
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2025
País:Brasil
Recursos:Universidade Federal do Rio Grande do Norte (UFRN)
Repositório:Revista Ambiente Contábil
Idioma:inglês
OAI Identifier:oai:periodicos.ufrn.br:article/38676
Acesso em linha:https://periodicos.ufrn.br/ambiente/article/view/38676
Access Level:Acceso aberto
Palavra-chave:Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Inglês.
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dc.title.none.fl_str_mv Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
title Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
spellingShingle Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
Gonçalves, Andrew Pereira
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Inglês.
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
title_short Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
title_full Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
title_fullStr Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
title_full_unstemmed Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
title_sort Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
dc.creator.none.fl_str_mv Gonçalves, Andrew Pereira
Nascimento, Roberto Sérgio do
Viotto, Ricardo
author Gonçalves, Andrew Pereira
author_facet Gonçalves, Andrew Pereira
Nascimento, Roberto Sérgio do
Viotto, Ricardo
author_role author
author2 Nascimento, Roberto Sérgio do
Viotto, Ricardo
author2_role author
author
dc.subject.por.fl_str_mv Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Inglês.
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
topic Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Inglês.
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.
description Purpose: To analyze the feasibility of adopting competency budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documental, and content analysis nature, with the cataloguing of the material based on environmental attributes (political commitment, human capital, long-term sustainability, and macroeconomic policy) and technical attributes (depreciation and valuation of assets, capital expenditure, symmetry between reports, recognition of benefits and accountability). The work is comparative in nature based on the practices adopted in the USA, Canada, United Kingdom, Australia, and New Zealand. Results: The examinations of environmental attributes in comparison with technical attributes were more homogeneous in reference to the countries analysed. It was identified that the technical attributes were the ones that were more casuistic, aiming to meet the specific situations of the participating countries. In Brazil, if the reform were implemented, the study pointed to attributes related to macroeconomic (environmental) policy and accountability (technical) as being the most favorable.  Contributions of the Study: It was identified that the most advanced experiences on accrual budgeting come from countries of Anglo-Saxon origin, whose accounting systems are convergent with those used by companies. In this sense, it is hoped that the work can contribute to the broadening of the discussion of the systematics, in view of the indication of environmental and technical attributes considered to facilitate and/or hinder the process.
publishDate 2025
dc.date.none.fl_str_mv 2025-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/38676
10.21680/2176-9036.2025v17n1ID38676
url https://periodicos.ufrn.br/ambiente/article/view/38676
identifier_str_mv 10.21680/2176-9036.2025v17n1ID38676
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/38676/19953
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 17 No. 1 (2025): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 17 Núm. 1 (2025): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 17 n. 1 (2025): Jan./Jun.
2176-9036
10.21680/2176-9036.2025v17n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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spelling Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New ZealandAdoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New ZealandAdoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New ZealandAccrual budgeting. IPSAS. Anglo-Saxon. Content analysis.Inglês.Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.Accrual budgeting. IPSAS. Anglo-Saxon. Content analysis.Purpose: To analyze the feasibility of adopting competency budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documental, and content analysis nature, with the cataloguing of the material based on environmental attributes (political commitment, human capital, long-term sustainability, and macroeconomic policy) and technical attributes (depreciation and valuation of assets, capital expenditure, symmetry between reports, recognition of benefits and accountability). The work is comparative in nature based on the practices adopted in the USA, Canada, United Kingdom, Australia, and New Zealand. Results: The examinations of environmental attributes in comparison with technical attributes were more homogeneous in reference to the countries analysed. It was identified that the technical attributes were the ones that were more casuistic, aiming to meet the specific situations of the participating countries. In Brazil, if the reform were implemented, the study pointed to attributes related to macroeconomic (environmental) policy and accountability (technical) as being the most favorable.  Contributions of the Study: It was identified that the most advanced experiences on accrual budgeting come from countries of Anglo-Saxon origin, whose accounting systems are convergent with those used by companies. In this sense, it is hoped that the work can contribute to the broadening of the discussion of the systematics, in view of the indication of environmental and technical attributes considered to facilitate and/or hinder the process.Purpose: To analyze the feasibility of adopting competency budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documental, and content analysis nature, with the cataloguing of the material based on environmental attributes (political commitment, human capital, long-term sustainability, and macroeconomic policy) and technical attributes (depreciation and valuation of assets, capital expenditure, symmetry between reports, recognition of benefits and accountability). The work is comparative in nature based on the practices adopted in the USA, Canada, United Kingdom, Australia, and New Zealand. Results: The examinations of environmental attributes in comparison with technical attributes were more homogeneous in reference to the countries analysed. It was identified that the technical attributes were the ones that were more casuistic, aiming to meet the specific situations of the participating countries. In Brazil, if the reform were implemented, the study pointed to attributes related to macroeconomic (environmental) policy and accountability (technical) as being the most favorable. Contributions of the Study: It was identified that the most advanced experiences on accrual budgeting come from countries of Anglo-Saxon origin, whose accounting systems are convergent with those used by companies. In this sense, it is hoped that the work can contribute to the broadening of the discussion of the systematics, in view of the indication of environmental and technical attributes considered to facilitate and/or hinder the process.Purpose: To analyze the feasibility of adopting competency budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documental, and content analysis nature, with the cataloguing of the material based on environmental attributes (political commitment, human capital, long-term sustainability, and macroeconomic policy) and technical attributes (depreciation and valuation of assets, capital expenditure, symmetry between reports, recognition of benefits and accountability). The work is comparative in nature based on the practices adopted in the USA, Canada, United Kingdom, Australia, and New Zealand. Results: The examinations of environmental attributes in comparison with technical attributes were more homogeneous in reference to the countries analysed. It was identified that the technical attributes were the ones that were more casuistic, aiming to meet the specific situations of the participating countries. In Brazil, if the reform were implemented, the study pointed to attributes related to macroeconomic (environmental) policy and accountability (technical) as being the most favorable. Contributions of the Study: It was identified that the most advanced experiences on accrual budgeting come from countries of Anglo-Saxon origin, whose accounting systems are convergent with those used by companies. In this sense, it is hoped that the work can contribute to the broadening of the discussion of the systematics, in view of the indication of environmental and technical attributes considered to facilitate and/or hinder the process.Portal de Periódicos Eletrônicos da UFRN2025-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3867610.21680/2176-9036.2025v17n1ID38676REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 17 No. 1 (2025): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 17 Núm. 1 (2025): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 17 n. 1 (2025): Jan./Jun.2176-903610.21680/2176-9036.2025v17n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/38676/19953Copyright (c) 2025 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessGonçalves, Andrew Pereira Nascimento, Roberto Sérgio do Viotto, Ricardo 2025-01-02T23:00:26Zoai:periodicos.ufrn.br:article/38676Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2025-01-02T23:00:26Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
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