Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/29569 |
Resumo: | The objective of this study was to evaluate the applicability of the new public accounting in the Brazilian public sector of federal agencies. This is a qualitative and quantitative research, with a documentary procedure through exploratory descriptive analysis, based on the evaluation of 155 statements from accountants from federal agencies, obtained from management reports for the years 2018, 2019 and 2020. 117 units were identified with an indication of restriction, representing 75.5% of the 2020 sample, with the most mentioned dealing with Inventories, Fixed Assets and Intangible Assets procedures. And justifications were collected contemplating barriers and difficulties in the process of implementing the NBCASP, the most recurrent being, such as System problems, Inventories of Inventories and Movable Goods, Complexity of Processes and High Number of Patrimonial Items. From the results of the Chi-Square test, applied to the three tabulated years, it was found that the restrictions are common in the three size classes of total assets. The result demonstrates that the implementation process of the NBCASP, in progress, presents difficulties, requiring effort from the main actors involved. As barriers outside the accounting departments that need to be overcome together with managers and accountants, they need to position themselves to define the necessary requirements for the implementation of NBCASP, requiring changes, improvements in systems, internal procedures and training of people. |
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Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020Implementación de la Nueva Contabilidad Pública en la Administración Pública Federal - en la perspectiva de la evaluación de los informes de gestión de los años 2018 a 2020Implementação da Nova Contabilidade Pública na Administração Pública Federal - sob a ótica da avaliação dos relatórios de gestão dos anos de 2018 até 2020Public AccountingNBCASPManagement ReportsBarriers.Contabilidad PúblicaNBCASPInformes de GestiónBarreras.Contabilidade PúblicaNBCASPRelatórios de GestãoBarreiras.The objective of this study was to evaluate the applicability of the new public accounting in the Brazilian public sector of federal agencies. This is a qualitative and quantitative research, with a documentary procedure through exploratory descriptive analysis, based on the evaluation of 155 statements from accountants from federal agencies, obtained from management reports for the years 2018, 2019 and 2020. 117 units were identified with an indication of restriction, representing 75.5% of the 2020 sample, with the most mentioned dealing with Inventories, Fixed Assets and Intangible Assets procedures. And justifications were collected contemplating barriers and difficulties in the process of implementing the NBCASP, the most recurrent being, such as System problems, Inventories of Inventories and Movable Goods, Complexity of Processes and High Number of Patrimonial Items. From the results of the Chi-Square test, applied to the three tabulated years, it was found that the restrictions are common in the three size classes of total assets. The result demonstrates that the implementation process of the NBCASP, in progress, presents difficulties, requiring effort from the main actors involved. As barriers outside the accounting departments that need to be overcome together with managers and accountants, they need to position themselves to define the necessary requirements for the implementation of NBCASP, requiring changes, improvements in systems, internal procedures and training of people.El objetivo de este estudio fue evaluar la aplicabilidad de la nueva contabilidad pública en el sector público brasileño de agencias federales. Se trata de una investigación cualitativa y cuantitativa, con procedimiento documental mediante análisis descriptivo exploratorio, a partir de la evaluación de 155 declaraciones de contadores de dependencias federales, obtenidas de informes de gestión de los años 2018, 2019 y 2020. Se identificaron 117 unidades con indicación de restricción, representando el 75,5% de la muestra 2020, siendo los más mencionados los procedimientos de Inventarios, Activos Fijos e Intangibles. Y se recogieron justificaciones contemplando barreras y dificultades en el proceso de implementación del NBCASP, siendo las más recurrentes, tales como Problemas de Sistema, Inventarios de Inventarios y Bienes Muebles, Complejidad de Procesos y Alto Número de Elementos Patrimoniales. A partir de los resultados de la prueba Chi-Cuadrado, aplicada a los tres años tabulados, se encontró que las restricciones son comunes en las tres clases de tamaño de activos totales. El resultado demuestra que el proceso de implementación del NBCASP, en curso, presenta dificultades, requiriendo esfuerzo de los principales actores involucrados. Como barreras ajenas a los departamentos de contabilidad que es necesario superar junto con los gerentes y contadores, estos necesitan posicionarse para definir los requisitos necesarios para la implementación de NBCASP, requiriendo cambios, mejoras en los sistemas, procedimientos internos y capacitación de las personas.O objetivo deste estudo foi avaliar a aplicabilidade da nova contabilidade pública no setor público brasileiro de órgãos federal. Trata-se de pesquisa qualitativa e quantitativa, com procedimento documental por meio de análise descritiva exploratória, a partir da avaliação de 155 declarações de contadores dos órgãos federal, obtidas dos relatórios de gestão dos anos de 2018, 2019 e 2020. Foram identificadas 117 unidades com indicativo de restrição, representando 75,5% da amostra de 2020, sendo que as mais apontadas trataram de procedimentos de Estoques, Ativos Imobilizado e Intangível. E foram coletadas justificativas contemplando barreiras e dificuldades no processo de implementação das NBCASP, sendo as mais recorrentes, como problemas de Sistemas, Inventários de Estoques e Bens Móveis, Complexidade de Processos e Elevado Número de Itens Patrimoniais. A partir dos resultados do teste do Qui-Quadrado, aplicados para os três anos tabulados, verificou-se que as restrições são comuns nas três classes de tamanho de ativo total. O resultado demonstra que o processo de implementação das NBCASP, em andamento, apresenta dificuldades, requerendo esforço dos principais atores envolvidos. Como barreiras fora dos departamentos de contabilidade que precisam ser superadas em conjunto com gestores e os contadores precisam se posicionar para definir os requisitos necessários para implementação das NBCASP, requerendo alterações, melhorias dos sistemas, de procedimentos internos e capacitação das pessoas.Research, Society and Development2022-05-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2956910.33448/rsd-v11i7.29569Research, Society and Development; Vol. 11 No. 7; e6611729569Research, Society and Development; Vol. 11 Núm. 7; e6611729569Research, Society and Development; v. 11 n. 7; e66117295692525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/29569/25629Copyright (c) 2022 Marcos Roberto dos Santos; Blênio Cezar Severo Peixehttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSantos, Marcos Roberto dos Peixe, Blênio Cezar Severo 2022-06-06T15:12:05Zoai:ojs.pkp.sfu.ca:article/29569Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:46:36.255741Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 Implementación de la Nueva Contabilidad Pública en la Administración Pública Federal - en la perspectiva de la evaluación de los informes de gestión de los años 2018 a 2020 Implementação da Nova Contabilidade Pública na Administração Pública Federal - sob a ótica da avaliação dos relatórios de gestão dos anos de 2018 até 2020 |
title |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 |
spellingShingle |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 Santos, Marcos Roberto dos Public Accounting NBCASP Management Reports Barriers. Contabilidad Pública NBCASP Informes de Gestión Barreras. Contabilidade Pública NBCASP Relatórios de Gestão Barreiras. |
title_short |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 |
title_full |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 |
title_fullStr |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 |
title_full_unstemmed |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 |
title_sort |
Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020 |
author |
Santos, Marcos Roberto dos |
author_facet |
Santos, Marcos Roberto dos Peixe, Blênio Cezar Severo |
author_role |
author |
author2 |
Peixe, Blênio Cezar Severo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Santos, Marcos Roberto dos Peixe, Blênio Cezar Severo |
dc.subject.por.fl_str_mv |
Public Accounting NBCASP Management Reports Barriers. Contabilidad Pública NBCASP Informes de Gestión Barreras. Contabilidade Pública NBCASP Relatórios de Gestão Barreiras. |
topic |
Public Accounting NBCASP Management Reports Barriers. Contabilidad Pública NBCASP Informes de Gestión Barreras. Contabilidade Pública NBCASP Relatórios de Gestão Barreiras. |
description |
The objective of this study was to evaluate the applicability of the new public accounting in the Brazilian public sector of federal agencies. This is a qualitative and quantitative research, with a documentary procedure through exploratory descriptive analysis, based on the evaluation of 155 statements from accountants from federal agencies, obtained from management reports for the years 2018, 2019 and 2020. 117 units were identified with an indication of restriction, representing 75.5% of the 2020 sample, with the most mentioned dealing with Inventories, Fixed Assets and Intangible Assets procedures. And justifications were collected contemplating barriers and difficulties in the process of implementing the NBCASP, the most recurrent being, such as System problems, Inventories of Inventories and Movable Goods, Complexity of Processes and High Number of Patrimonial Items. From the results of the Chi-Square test, applied to the three tabulated years, it was found that the restrictions are common in the three size classes of total assets. The result demonstrates that the implementation process of the NBCASP, in progress, presents difficulties, requiring effort from the main actors involved. As barriers outside the accounting departments that need to be overcome together with managers and accountants, they need to position themselves to define the necessary requirements for the implementation of NBCASP, requiring changes, improvements in systems, internal procedures and training of people. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/29569 10.33448/rsd-v11i7.29569 |
url |
https://rsdjournal.org/index.php/rsd/article/view/29569 |
identifier_str_mv |
10.33448/rsd-v11i7.29569 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/29569/25629 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Marcos Roberto dos Santos; Blênio Cezar Severo Peixe https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Marcos Roberto dos Santos; Blênio Cezar Severo Peixe https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 11 No. 7; e6611729569 Research, Society and Development; Vol. 11 Núm. 7; e6611729569 Research, Society and Development; v. 11 n. 7; e6611729569 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
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1797052766339727360 |