Diferenças na percepção de importância da demonstração do fluxo de caixa entre o setor público e o privado

Abstract

Considering that the Statement of Cash Flow has been linked to the new tools used in administration in both the public and private sectors. It should be noted that the DFC covers objectives different from those focused on the private sector, since, even using a similar accounting model in some respects, the state public accounting operates for purposes other than private accounting. This research had as objective to verify if there is difference in the perception of utility of the DFC, comparing if counters of the public and private sector. To achieve this objective, the purposes of the preparation of the Cash Flow Statements in the perception of the accountants of the two sectors will be evaluated. The DFC in the public sector has demonstrated a public management focused on fiscal responsibility, focused on the budget balance, that is, between revenues and expenses. In analyzing the DFC of the private sector, it is noted that it has the purpose of arranging the entry and exit of resources pledging to cover payments with suppliers and miscellaneous expenses.