{"id":1138,"date":"2020-02-29T14:26:54","date_gmt":"2020-02-29T17:26:54","guid":{"rendered":"http:\/\/sites.usp.br\/psag\/?page_id=1138"},"modified":"2024-12-26T16:13:01","modified_gmt":"2024-12-26T19:13:01","slug":"publicacoes","status":"publish","type":"page","link":"https:\/\/sites.usp.br\/psag\/pb\/publicacoes\/","title":{"rendered":"Publica\u00e7\u00f5es"},"content":{"rendered":"

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A seguir a lista de publica\u00e7\u00f5es em peri\u00f3dicos, derivados de projetos realizados no ambiente do grupo PSAG.<\/h4>\n

2024<\/strong><\/p>\n

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Mesquita, T. S., & Azevedo, R. R. de. (2024). N\u00edvel de transpar\u00eancia sobre as audi\u00eancias p\u00fablicas or\u00e7ament\u00e1rias em grandes munic\u00edpios. Advances in Scientific and Applied Accounting<\/i>, 17<\/i>(2), 153\u2013179. https:\/\/doi.org\/10.14392\/asaa.2024170207<\/a><\/div>\n
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Azevedo, R. R. de, Sediyama, G. A. S., & Aquino, A. C. B. de. (2024). Surgimento da agenda de pesquisa em padroniza\u00e7\u00e3o de relat\u00f3rios cont\u00e1beis para sustentabilidade e quest\u00f5es clim\u00e1ticas para o setor p\u00fablico. Advances in Scientific and Applied Accounting<\/i>, 17<\/i>(1), 1\u201316. https:\/\/doi.org\/10.14392\/asaa.2024170101<\/a><\/div>\n<\/div>\n

2023<\/strong><\/p>\n

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Azevedo, R. R. de, & Pigatto, J. A. M. (2023). Uso das informa\u00e7\u00f5es do or\u00e7amento de desempenho em munic\u00edpios no Brasil. Revista Universo Cont\u00e1bil<\/i>, 19<\/i>(1), 1\u201324. https:\/\/doi.org\/10.4270\/ruc.2023107<\/a><\/div>\n<\/div>\n

Lino, A.F., Azevedo, R.R.de, & Belote, G.S. (2023). The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil, Journal of Public Budgeting, Accounting & Financial<\/em> Management<\/em>. https:\/\/doi.org\/10.1108\/JPBAFM-05-2022-0090<\/a><\/p>\n

Neves, F. R., & Silva, P. B. (2023). From paper to digital: e-government\u2019s evolution and pitfalls in Brazil. In C. Gaie & M. Mehta (Orgs.), Recent Advances in Data and Algorithms for e-Government<\/em>. Springer International Publishing. https:\/\/doi.org\/10.1007\/978-3-031-22408-9_9<\/p>\n

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Cardoso, R. L., Azevedo, R. R. de, Pigatto, J. A. M., Fajardo, B. de A. G., & Cunha, A. S. M. da. (2023). Lessons from Brazil\u2019s unsuccessful fiscal decentralization policy to fight COVID \u2010 19. Public Administration and Development<\/i>, 43<\/i>(2), 106\u2013119. https:\/\/doi.org\/10.1002\/pad.1990<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n

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2022<\/strong><\/p>\n

Aquino, A. C. B. D., Lino, A. F., Azevedo, R. R. de., & Silva, P. B. (2022). Digital affordances and remote public audit practice. Financial Accountability & Management<\/i>. https:\/\/doi.org\/10.1111\/faam.12337<\/a><\/p>\n

Aquino, A. C. B., & Batley, R. A. (2022). Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil. Accounting, Organizations and Society<\/em>, 98, 101297.\u00a0https:\/\/doi.org\/10.1016\/j.aos.2021.101297<\/a><\/p>\n

Aquino, A. C. B. de, Lino, A. F., & Azevedo, R. R. de. (2022). Enraizamento de infraestruturas digitais de coleta de dados pelos Tribunais de Contas. Revista de Contabilidade & Finan\u00e7as<\/i>,\u00a0 33(88), 46-62. https:\/\/doi.org\/10.1590\/1808-057×202111600<\/a><\/p>\n

Azevedo, R. R. de, & Aquino, A. C. B. de. (2022). Ceremonial use of the performance-based budgeting by S\u00e3o Paulo municipalities. Revista Contempor\u00e2nea de Contabilidade<\/em>, 19(50), 17\u201335. https:\/\/doi.org\/10.5007\/2175-8069.2022.e77866<\/a><\/p>\n

Domingos, F. D., de Aquino, A. C. B., & de Lima, D. V. (2022). The credibility of finance committees and information usage: trustworthy to whom?. Public Money & Management<\/em>, 42(3), 169-177.\u00a0https:\/\/doi.org\/10.1080\/09540962.2021.1996691<\/a><\/p>\n

Lino, A. F., de Azevedo, R. R., de Aquino, A. C. B., & Steccolini, I. (2022). Fighting or supporting corruption? The role of public sector audit organizations in Brazil. Critical Perspectives on Accounting<\/em>, 83, 102384.\u00a0https:\/\/doi.org\/10.1016\/j.cpa.2021.102384<\/a><\/p>\n

Lino, A. F., Aquino, A. C. B. D., & Neves, F. R. (2022). Accountants\u2019 postures under compulsory digital transformation imposed by government oversight authorities. Financial Accountability & Management<\/em>, 38(2), 202-222. https:\/\/doi.org\/10.1111\/faam.12313<\/a><\/p>\n

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Mesquita, T. S., & Azevedo, R. R. de. (2022). F\u00f3runs de accountability s\u00edncrona: A din\u00e2mica interna das audi\u00eancias p\u00fablicas or\u00e7ament\u00e1rias. Revista de Administra\u00e7\u00e3o P\u00fablica<\/i>, 56<\/i>(6), 799\u2013822. https:\/\/doi.org\/10.1590\/0034-761220220122<\/a><\/div>\n<\/div>\n
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Neves, F. R., de Aquino, A. C. B., & da Silva, P. B. (2022). New development: The challenges of public sector accounting education in business schools.\u00a0Public Money & Management<\/i>, 1-4.\u00a0https:\/\/doi.org\/10.1080\/09540962.2022.2066820<\/a><\/p>\n

Pigatto, J. A. M., Azevedo, R. R. de, Cardoso, R. L., Fajardo, B. de A. G., & Cunha, A. S. M. da. (2022). Institui\u00e7\u00f5es or\u00e7ament\u00e1rias e capacidade de resposta a crises. Revista Fipecafi de Contabilidade, Controladoria e Finan\u00e7as (RFCC)<\/i>, 3<\/i>(1), 45-68. https:\/\/doi.org\/10.53826\/2763-7069.v2n4.2021.id47<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n

Precinotto, A., Aquino, A. C. B. D., & Dias, L. N. D. S. (2022). Paradoxes on the disclosure of civil servants\u2019 salary information by local governments. Revista de Administra\u00e7\u00e3o P\u00fablica<\/em>, 56, 191-207.\u00a0https:\/\/doi.org\/10.1590\/0034-761220200881<\/a><\/p>\n

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Silva, E. P. da & Azevedo, R.R. de. (2022). Atua\u00e7\u00e3o do Legislativo na aprova\u00e7\u00e3o do projeto de lei or\u00e7ament\u00e1ria em munic\u00edpios. Contabilidade Vista & Revista<\/i>, 33<\/i>(2), 157\u2013182. https:\/\/doi.org\/10.22561\/cvr.v33i2.7122<\/a><\/div>\n<\/div>\n<\/div>\n
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Silva, E. P. da, & Azevedo, R. R. de. (2022). Atua\u00e7\u00e3o do Legislativo na Aprova\u00e7\u00e3o do Or\u00e7amento P\u00fablico Municipal. Sociedade, Contabilidade e Gest\u00e3o<\/i>, 17<\/i>(1), 22\u201342. https:\/\/doi.org\/10.21446\/scg_ufrj.v0i0.45794<\/a><\/div>\n
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2021<\/strong><\/p>\n

Domingos, F. D., Aquino, A. C. B. de, & Lima, D. V. (2021). The credibility of finance committees and information usage: trustworthy to whom? Public Money & Management<\/em>, 1\u20139. https:\/\/doi.org\/10.1080\/09540962.2021.1996691<\/a><\/p>\n

Klein Jr. V.H., Huber C., Scheytt T. (2021) <\/em>The Translation of Organizational Morals in Discourses. In: Armbruster A., Besio C. (eds) Organisierte Moral. Organisationssoziologie. <\/em>Springer VS, Wiesbaden .https:\/\/doi.org\/10.1007\/978-3-658-31555-9_12<\/a><\/em><\/p>\n

Neves, F., & Silva, P. (2021). E-government em portais p\u00fablicos de munic\u00edpios: do vis\u00edvel para o invis\u00edvel. Revista Catarinense Da Ci\u00eancia Cont\u00e1bil<\/em>, 20, e3160. https:\/\/doi.org\/10.16930\/2237-766220213160<\/a><\/p>\n

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2020<\/strong><\/p>\n

Aquino, A. C. B. de, Caperchione, E., Cardoso, R. L., & Steccolini, I. (2020). Influ\u00eancias estrangeiras no desenvolvimento e inova\u00e7\u00f5es recentes em contabilidade e finan\u00e7as do setor p\u00fablico na Am\u00e9rica Latina. Revista de Administra\u00e7\u00e3o P\u00fablica<\/i>, 53<\/i>(6), 1\u201310.\u00a0https:\/\/doi.org\/10.1590\/0034-761220200057<\/a><\/p>\n

Aquino, A. C. B. de, Lino, A. F., Cardoso, R. L., & Grossi, G. (2020). Legitimating the standard-setter of public sector accounting reforms. Public Money & Management<\/em>. https:\/\/doi.org\/10.1080\/09540962.2020.1769381<\/a><\/p>\n

Aquino, A. C. B. & Neves, F. R.<\/span> (2020).<\/span> Efeitos de redes e atua\u00e7\u00e3o de fornecedores na ado\u00e7\u00e3o de novas pr\u00e1ticas cont\u00e1beis por munic\u00edpios distantes. <\/span>Advances in Scientific and Applied Accounting, 1<\/i><\/span>(3), 120-143. <\/span><\/u>https:\/\/doi.org\/10.14392ASAA.2019120307<\/a><\/span><\/p>\n

Azevedo, R. R. de, & Pigatto, J. A. M.<\/span> (2020).<\/span> Ra\u00edzes da contabilidade or\u00e7ament\u00e1ria e patrimonial no Brasil. <\/span>Revista de Administra\u00e7\u00e3o P\u00fablica<\/i><\/span>, <\/span>54<\/i><\/span>(1), 32\u201358. <\/span>https:\/\/doi.org\/10.1590\/0034-761220180155<\/a><\/span><\/span><\/p>\n

Azevedo, R. R. de, Lino, A. F., Aquino, A. C. B. de, & Machado-Martins, T. C. P. (2020). Financial Management Information Systems and accounting policies retention in Brazil. International Journal of Public Sector Management, <\/em>33(2\/3), 207-227. https:\/\/doi.org\/10.1108\/IJPSM-01-2019-0027<\/a><\/p>\n

Azevedo, R.R. de, Aquino, A. C. B. de, Neves, F. R., & Silva, C. M. da S. (2020): Deadlines and software: disentangling local government accounting reforms in Brazil, Public Money & Management.<\/em>\u00a0 https:\/\/doi.org\/10.1080\/09540962.2020.1766203<\/a><\/span><\/p>\n

Dias, L. N. da S., Aquino, A. C. B. de, Silva, P. B. da, & Albuquerque, F. dos S. (2020). Terceiriza\u00e7\u00e3o de portais de transpar\u00eancia fiscal em prefeituras municipais. Revista de Contabilidade e Organiza\u00e7\u00f5es<\/em>, 14(e164383), 1\u201315. https:\/\/doi.org\/10.11606\/issn.1982-6486.rco.2020.164383<\/a><\/p>\n

Lino, A. F., & Aquino, A. C. B. de. (2020). Pr\u00e1ticas n\u00e3o adequadas nos tribunais de contas. Revista de Administra\u00e7\u00e3o P\u00fablica<\/em>, 54(2), 220-242. http:\/\/dx.doi.org\/10.1590\/0034-761220190270<\/a>
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Neves, F. R., & G\u00f3mez-Villegas, M.<\/span> (2020).<\/span> Reforma cont\u00e1bil do setor p\u00fablico na Am\u00e9rica Latina e comunidades epist\u00eamicas: uma abordagem institucional. <\/span>Revista de Administra<\/i><\/span>\u00e7\u00e3<\/i><\/span>o P\u00fablica<\/i><\/span>, <\/span>54<\/i><\/span>(1), 11\u201331. <\/span>https:\/\/doi.org\/10.1590\/0034-761220180157<\/a><\/span><\/p>\n

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2019<\/strong><\/p>\n

Azevedo, R. R. de, Aquino, A. C. B. de, Lino, A. F., & Cavalmoretti, G.<\/span> (2019).<\/span> A precariedade do conte\u00fado informacional dos anexos de riscos fiscais de munic\u00edpios brasileiros. <\/span>Advances in Scientific and Applied Accounting<\/i><\/span>, <\/span>12<\/i><\/span>(2), 4\u201322. <\/span>https:\/\/doi.org\/10.14392\/ASAA.2019120201<\/a><\/span><\/p>\n

Azevedo, R. R. de, Lino, A. F., & Diniz, J. A.<\/span> (2019).<\/span> Efeitos da rotatividade de pessoal sobre pr\u00e1ticas cont\u00e1beis em munic\u00edpios. <\/span>Revista de Contabilidade e Organiza\u00e7\u00f5es<\/i><\/span>, <\/span>13<\/i><\/span>(e144691). <\/span>https:\/\/doi.org\/10.11606\/issn.1982-6486.rco.2019.144691<\/a><\/span><\/p>\n

Domingos, F. D., & Aquino, A. C. B. de. (2019). Compet\u00eancias (n\u00e3o exercidas) das comiss\u00f5es de or\u00e7amento e finan\u00e7as nas c\u00e2maras municipais. Revista de Administra\u00e7\u00e3o P\u00fablica<\/i>, 53<\/i>(6), 1161\u20131178. https:\/\/doi.org\/10.1590\/0034-761220180441<\/a><\/span><\/p>\n

Lima, D. V. D., & Aquino, A. C. B. de (2019). Resili\u00eancia financeira de fundos de regimes pr\u00f3prios de previd\u00eancia em munic\u00edpios. Revista Contabilidade & Finan\u00e7as<\/em>, 30(81), 425-445.\u00a0 https:\/\/doi.org\/10.1590\/1808-057×201908810<\/a>.<\/p>\n

Lino, A. F., Carvalho, L. B., Aquino, A. C. B., & Azevedo, R. R. de<\/span> (2019).<\/span> A falta de trabalho institucional e mudan\u00e7as organizacionais incompletas em munic\u00edpios brasileiros. <\/span>Revista de Administra\u00e7\u00e3o P\u00fablica<\/i><\/span>, <\/span>53<\/i><\/span>(2), 375-391. <\/span>http:\/\/dx.doi.org\/10.1590\/0034-761220170404<\/a><\/span><\/p>\n

Lino, A. F., Aquino, A. C. V., Azevedo, R. R. de, & Brumatti, L. M.<\/span> (2019).<\/span> From rules to collaborative practice: When regulatory mechanisms drive collective co-production. <\/span>Public Money & Management<\/i><\/span>, <\/span>39<\/i><\/span>(4), 280-289. <\/span>https:\/\/doi.org\/10.1080\/09540962.2019.1592909<\/a><\/span><\/p>\n

Neves, F. R., Silva, P. B., & Carvalho, H. L. M. de.<\/span> (2019).<\/span> Mulheres artificiais contra a corrup\u00e7\u00e3o: em busca de legitimidade no Tribunal de Contas da Uni\u00e3o. <\/span>Revista de Contabilidade e Organiza\u00e7\u00f5es<\/i><\/span>, <\/span>13<\/i><\/span>, 31-50. <\/span>https:\/\/doi.org\/10.11606\/issn.1982-6486.rco.2019.158530<\/a><\/span><\/p>\n

Ribeiro, M. de S., De Luca, M. M. M., & Azevedo, R. R. de.<\/span> (2019).<\/span> Editorial – Fraudes e Corrup\u00e7\u00e3o: O que Contabilidade e Organiza\u00e7\u00f5es t\u00eam a dizer? <\/span>Revista de Contabilidade e Organiza\u00e7\u00f5es<\/i><\/span>, <\/span>13<\/i><\/span>, 1\u20134. <\/span>https:\/\/doi.org\/10.11606\/issn.1982-6486.rco.2019.164441<\/a><\/span><\/p>\n

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2018<\/strong><\/p>\n

Azevedo, R. R. de, & Lino, A. F.<\/span> (2018).<\/span> O distanciamento entre as Normas de Auditoria e as pr\u00e1ticas nos Tribunais de Contas. <\/span>Revista Sociedade, Contabilidade e Gest\u00e3o<\/i><\/span>, <\/span>13<\/i><\/span>(2), 9\u201327. <\/span>https:\/\/doi.org\/10.21446\/scg_ufrj.v13i2.13665<\/a><\/span><\/span><\/p>\n

Lino, A. F., & Aquino, A. C. B.<\/span> (2018).<\/span> A diversidade dos Tribunais de Contas regionais na auditoria de governos. <\/span>Revista Contabilidade & Finan\u00e7as<\/i><\/span>, <\/span>29<\/i><\/span>(76), 26-40. <\/span>https:\/\/doi.org\/10.1590\/1808-057×201803640<\/a><\/span><\/p>\n

 <\/p>\n

2017<\/strong><\/p>\n

Sediyama, G. A. S.<\/span>, <\/span>Aquino, A. C. B.<\/span> & Lopes, G. B.<\/span> (2017)<\/span>. A Difus\u00e3o das mudan\u00e7as na contabilidade p\u00fablica em munic\u00edpios. <\/span>Revista Vista & Revista<\/i><\/span>, 28<\/span> (2),<\/span> 78-100. <\/span>https:\/\/revistas.face.ufmg.br\/index.php\/contabilidadevistaerevista\/article\/view\/4656<\/a><\/span><\/p>\n

Aquino, A. C. B. de, & Azevedo, R. R. de. (2017). Restos a pagar e a perda da credibilidade or\u00e7ament\u00e1ria. Revista de Administra\u00e7\u00e3o P\u00fablica<\/i>, 51<\/i>(4), 580\u2013595. https:\/\/doi.org\/10.1590\/0034-7612163584<\/a><\/p>\n

 <\/p>\n

2016<\/strong><\/p>\n

Azevedo, R. R. de, & Aquino, A. C. B. de.<\/span> (2016).<\/span> O planejamento em munic\u00edpios de pequeno porte em S\u00e3o Paulo. <\/span>Revista de Contabilidade e Organiza\u00e7\u00f5es<\/i><\/span>, 10(<\/span>26)<\/i><\/span>, 63\u201376. <\/span>https:\/\/doi.org\/http:\/\/dx.doi.org\/10.11606\/rco.v10i26.111202<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

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<\/div>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

A seguir a lista de publica\u00e7\u00f5es em peri\u00f3dicos, derivados de projetos realizados no ambiente do grupo PSAG. 2024 Mesquita, T. S., & Azevedo, R. R. de. (2024). N\u00edvel de transpar\u00eancia sobre as audi\u00eancias p\u00fablicas or\u00e7ament\u00e1rias em grandes munic\u00edpios. Advances in Scientific and Applied Accounting, 17(2), 153\u2013179. https:\/\/doi.org\/10.14392\/asaa.2024170207 Azevedo, R. R. de, Sediyama, G. A. S.,[…]<\/a><\/p>\n","protected":false},"author":191,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-1138","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/pages\/1138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/users\/191"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/comments?post=1138"}],"version-history":[{"count":5,"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/pages\/1138\/revisions"}],"predecessor-version":[{"id":1689,"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/pages\/1138\/revisions\/1689"}],"wp:attachment":[{"href":"https:\/\/sites.usp.br\/psag\/pb\/wp-json\/wp\/v2\/media?parent=1138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}