1 resultado para Accounting standards

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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The purpose of this study revolves around understanding the mechanisms of control over the management of documentary heritage. Was used as a methodological procedure the theoretical research. hus, from the analysis of documentary heritage as a category of cultural heritage, was used as theoretical and methodological substantiations Federal Constitution of 1988, the Law of Archives, the Fiscal Responsibility Law, as well as texts of authors that study about the concept and management of cultural heritage in order to obtain a theoretical study on the subject treated. It was found, with the analysis of legal and scientiic texts, the absence of preventive inspection by the public administrators in relation to the documentary heritage. hus, it was realized the need for efective supervision of acts performed towards preservation and management of public documents. Based on the assumption that the “Tribunal de Contas” is the public agency responsible for enforcement of accounting standards, iscal, budgetary and environmental, it is concluded that to it also would attribute the power to enforce compliance with rules concerning the protection and management of heritage archival documents.