This study extends prior balanced scorecard research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in the performance measurement model (PMM) on the budgetary dynamics. Our analysis was restricted to two strategic business units,...

This paper presents the origins, actual situation and future perspectives about the whole of public sector accounts (WPSA) in Brazil. We collected evidences from financial reports and regulation, and aiming to capture the implementation process path we interviewed technicians from the National...

Brazilian governmental accounting is affected by two reform processes: the implementation of accrual accounting and convergence with the International Public Sector Accounting Standards (IPSAS). This paper analyses the origins, the process and preliminary outcomes of such reforms. In order to...

This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...