Abstract
Public accounting plays a fundamental role in the responsible management of public sector financial resources. This article examines the crucial intersection between public accounting and the Fiscal Responsibility Law (LRF) in the Brazilian context. The LRF, enacted in 2000, establishes strict guidelines for responsible fiscal management by federative entities. Through an in-depth literature review and case analysis, this study demonstrates how public accounting plays a central role in the effective implementation of LRF. This is a literature review, which limited the study to scientific materials published between 2015 and 2023. As results, it was possible to see that the LRF introduces fundamental concepts of more responsible public management, which seeks not only fiscal balance, but also effectiveness and transparency in the administration of public resources.
