Ciências Contábeis

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    A IMPORTÂNCIA DA CONTABILIDADE PÚBLICA, DURANTE A PANDEMIA DA COVID-19 NO ESTADO DE SÃO PAULO
    (2024) BRUNA OLIVEIRA CASSIA; OLIVIA MAYRA BUENO DE OLIVEIRA
    In the State of São Paulo, public accounting played a crucial role in the context of the COVID19 pandemic, ensuring the organization and management of public expenditures, as well as promoting transparency for the population regarding the use of resources. This study analyzes the relevance of public accounting during the pandemic in the State of São Paulo, exploring the challenges faced and the measures taken by the government to mitigate the impacts of the crisis. The research, of a descriptive nature, is based on literature review, analysis of norms and legislation, and consultation of official documents available on government transparency portals. The research demonstrates that public accounting was fundamental for the management and control of financial resources, assisting in strategic decision-making to address the obstacles posed by the pandemic. The analysis highlights the importance of public accounting as a tool to ensure transparency and monitoring of government actions, promoting citizen participation in the oversight of public spending. The study concludes that public accounting is an essential instrument for the development of a democratic and supportive society, especially during times of crisis. Transparency and citizen participation are crucial elements for efficient and responsible management of public resources, ensuring that investments meet society's needs and contribute to overcoming challenges.