Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand
Purpose: To analyze the feasibility of adopting competency budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documental, and content analysis nature, with the cataloguing of the material based on environmental attributes (political commitment, human capital, long-term su...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2025-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38676 |
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