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Num contexto global marcado por profundas transformações económicas, sociais, tecnológicas e ambientais, a contabilidade pública assume um papel cada vez mais central na promoção da transparência, da accountability e da confiança nas instituições públicas. As crescentes exigências dos cidadãos, dos decisores e das diversas partes interessadas colocam novos desafios à forma como as administrações públicas gerem os recursos financeiros e prestam contas da sua atuação, reforçando a importância de sistemas de informação contabilística robustos, transparentes e orientados para o apoio à decisão. É neste contexto que o V Congresso Internacional de Contabilidade Pública (V CICP), subordinado ao tema “Contabilidade Pública e Accountability: Desafios e Oportunidades Globais”, se afirma como um espaço privilegiado de reflexão científica e de partilha de conhecimentoentre académicos, investigadores e profissionais. O Congresso pretende promover uma reflexão crítica sobre os desafios presentes da contabilidade pública, destacando a importância da investigação científica na compreensão das transformações institucionais, organizacionais e tecnológicas que moldam os sistemas de gestão financeira pública.
In a global context marked by profound economic, social, technological, and environmental transformations, public sector accounting is increasingly central to promoting transparency, accountability, and trust in public institutions. Growing demands from citizens, policymakers, and a wide range of stakeholders pose new challenges for how public administrations manage financial resources and account for their activities, underscoring the importance of robust, transparent, and decision-oriented accounting information systems. It is within this context that the 5th Public Sector Accounting International Congress (5th CICP), held under the theme “Public Sector Accounting and Accountability: Global Challenges and Opportunities” establishes itself as a privileged space for scientific reflection and knowledge sharing among academics, researchers, and practitioners. The Congress aims to foster critical reflection on the contemporary challenges of public sector accounting, highlighting the importance of scientific research in understanding the institutional, organizational, and technological transformations shaping public financial management systems.
In a global context marked by profound economic, social, technological, and environmental transformations, public sector accounting is increasingly central to promoting transparency, accountability, and trust in public institutions. Growing demands from citizens, policymakers, and a wide range of stakeholders pose new challenges for how public administrations manage financial resources and account for their activities, underscoring the importance of robust, transparent, and decision-oriented accounting information systems. It is within this context that the 5th Public Sector Accounting International Congress (5th CICP), held under the theme “Public Sector Accounting and Accountability: Global Challenges and Opportunities” establishes itself as a privileged space for scientific reflection and knowledge sharing among academics, researchers, and practitioners. The Congress aims to foster critical reflection on the contemporary challenges of public sector accounting, highlighting the importance of scientific research in understanding the institutional, organizational, and technological transformations shaping public financial management systems.
Descrição
Palavras-chave
Contabilidade Pública Accountability Desafios Oportunidades
Contexto Educativo
Citação
Costa, Álvaro; Menezes, Carlos, Esteves, Elsa; Nogueira, Sónia (Eds.) (2026). Resumos das Comunicações do V Congresso Internacional de Contabilidade Pública. Contabilidade Pública e Accountability: Desafios e Oportunidades Globais. Mirandela: Instituto Politécnico de Bragança. ISBN 978-989-35124-1-8