The transparency of public accounts and the new international standard for government accounting information

• Autor(a) principal: Gama, Janyluce Rezende
• Data de Publicação: 2017
• Outros Autores: Rodrigues, Georgete Medleg
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Informação & Informação
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/informacao/article/view/21475
• topic: Transparency; Accountability; Public Administration; International Accounting Standard; Public Property; Transparencia; Accountability.; Administración Pública; Norma Internacional de Contabilidad; Propiedad Pública; Transparência; Accountability; Administração Pública; Padrão Internacional Contábil; Patrimônio Público

Introduction: Brazil has experienced in the last decade the multiplication of transparency  instruments of the public accounts, fruit of a moment of worldwide concern with the improvement of the levels of accountability and the internationalization of Brazilian governmental accounting standards has the same objective and is part of this movement. Objective: This work seeks to demonstrate the importance of the internationalization process of governmental accounting standards in the context of the transparency instruments of the public accounts, identifying the accounting, financial, budgetary and equity information contained in these transparency instruments of the Brazilian federal government. Methodology: The work carries out a literature review, whose corpus consists of scientific articles, reports of national and international organizations; in addition to laws, decrees and ordinances available on government websites published as of 1998, year of edition of Law No. 9,755, identifying  accounting information, in its financial, budgetary and equity nature. Results: The literature and documents show that with the process of convergence of Brazilian accounting standards to international standards in the public sector could mean there will be more transparency in equity information, which, because  they are more complete, provide the realization of projections of the country's economic and financial scenario, as well as being able to help in the instrumentation of social control and in the fight against corruption. Conclusions: The accounting information, in its financial and budgetary nature, has been the basis for several transparency instruments since Law No. 9,755 / 98, but despite the effort by the federal government, little progress has been made in the transparency of accounting information of the public patrimony.