Brazilian convergence with the international standards of public accounting vis-à-vis the topdown and bottom-up strategies

• Autor(a) principal: Gama, Janyluce Rezende
• Data de Publicação: 2014
• Outros Autores: Duque, Claudio Gottschalg, Almeida, José Elias Feres de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/16069
• topic: information system; International Federation of Accountants; international public accounting; top-down approach; bottom-up approach.; sistema de información; Federación Internacional de Contadores; contabilidad pública internacional; abordaje top-down; abordaje bottom-up.; sistema de informação; Federação Internacional dos Contadores; contabilidade pública internacional; abordagem top-down; abordagem bottom-up.

Brazil is undergoing a convergence process of its public accounting with regard to the international standards developed by the International Federation of Accountants (Ifac). The implementation of accounting information systems is usually conducted by means of the top-down or bottom-up approaches. Thus, this study aims to: 1) identify the approach adopted by the Brazilian federal government; 2) describe the implementation model of the public accounting information system in Brazil; and 3) map the information flow and the actors involved in the convergence process. A qualitative approach was adopted using documentary survey and content analysis of available documents to put the research into operation. We identified that Brazil uses the middle-up-down approach, which favors interaction between multiple actors in the process, unlike the top-down approach, which follows the international model disclosed.