2022-07-072022-07-072022-07-072021-09-01http://localhost:8080/handle/prefix/2963The current world economic development generates a need to transparency in the information reported, whether by private companies or the sector public, thus contributing to discussions about the harmonization of accounting. Given this scenario, the evaluation, convergence and review of accounting procedures have become indispensable, challenging and, therefore, a subject present on the companies' discussion agenda and at the table of rulers of nations.Acesso AbertoSetor público- tecnologiaTecnologia - setor públicoCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa