Papel do contador na estrutura institucional para prestação de contas pertinentes ao financiamento de partidos e eleições

Abstract

This Course Conclusion Paper discusses the role of the accountant in the institutional structure for accountability relevant to the financing of parties and elections. What justifies the importance of the theme is the essential role that the accounting professional has been getting with the demand every day for a more transparent rendering of accounts, as well as the enunciation of this area of the market and its influence throughout the collective. The objective of this work is to understand from a normative perspective the role of the accountant in the institutional structure for accountability relevant to the financing of parties and elections. To conclude that the accounting activities in the electoral area are of fundamental importance both for the competitors to political positions as for the society.