Analysis of the Contribution of the Application of the Additional Principle in the Accounts of Mozambique Public Institutes: A Study of Ara-Sul in the Period from 2018 to 2022
Keywords:
Accrual Principle, Public Institutes, Accounting, Expense and RevenueAbstract
This work aimed to analyze the contribution of the Accrual Principle in the accounts of Public Institutes, focusing on a case study of ARA-Sul in the period from 2018 to 2022. The sample consisted of seven employees, out of a total of 20 who made up the framework of the DAF sectors, of which two were Managers/Directors; and five technicians from DAF, from ARA-Sul. The type of research chosen was exploratory research. For data collection, the survey was conducted using a questionnaire, consisting of 19 closed questions. To process the information, an Excel database was used. The results indicated that the application of the accrual principle in ARA-Sul's accounting system, from 2018 to 2022, contributed to the efficient management of the institution's financial resources. However, the study recommends that there is a need for improvements in the application of the Accrual Principle in accounting for expenses at Ara-Sul, through training, clear policies, supervision, system improvements, monitoring and adequate evaluation.
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