Results Management in DNIT: A study in the light of the Accounting Statements Applied to the Public SectorPublic Sector

The main motivations of the behavior of public managers in managing results in the public sector refer to the need to influence the stakeholders' perception of the equity, fiscal and budgetary situation of public sector entities to intensify investments and public spending, notably in electoral cycles, in addition, there are motivations linked to other economic and regulatory incentives of the public sector. The objective of this book is to analyze the results management of the National Department of Infrastructure and Transportation (DNIT), in light of the Accounting Statements Applied to the Public Sector (DASP), in compliance with Law 4320/64, the Manual of Accounting Applied to the Public Sector (MBCASP) and the Brazilian Accounting Standards Applied to the Public Sector (NBC TSP 16). Finally, it is expected that this work will contribute to the development of knowledge and assist all professionals, students, and researchers with new reflections on relevant topics in the area of public accounting, results management in the public sector and public sector controllership in Brazil and in other countries. Enjoy your reading! The Authors