Other
Portuguese
ID: <
10670/1.ey37dr>
Abstract
The purpose of the National Accounts is to record flows of goods and services and financial and distribution transactions, enabling an analysis (by measuring) of a country’s economic situation. The purpose of public accounting is to enable accountability, control of legality and the provision of information for decision-making. The analysis of the two accounting systems shows that there are common features and also some differences. The aim of this work is to take a theoretical approach to these systems and to the possibility of bringing them closer together. A comparison is also made between the accounts presented by the Public Accounts and National Accounts for the years 2004, 2005 and 2006 in the ‘Administrações Públicas’ sector in Portugal, seeking to highlight the reasons for the differences.