A efetiva participação dos alunos de Ciências Contábeis no controle social das contas públicas

Abstract

Social control mechanisms’ have turned citizens’ alternatives for their inclusion in governmental decisions aiming to solve problems of unsatisfactory public account management. The study was performed by a descriptive and quantitative search, whose data survey was conducted through forms applied to students of the eighth and nineth half years of Accountancy Undergraduation Course, Universidade Federal de Santa Maria. This research has as its main objective to verify the effective participation of these students on social control of public accounts, along their undergraduation course. As main results, the study revealed that there was only two kinds of effective participation regarding the Transparency Site and courses related to Tax Education. However, it was not found effective collaboration by the interviewees in other tools of social control. It’s important to say that the interviewees who effectively took part in these mechanisms had a high level of knowledge. Thus, it is essential to expand the knowledge about available tools of social control, through lectures, projects and guidelines for the population in order to achieve greater social engagement.