Novas tendências da contabilidade aplicada ao setor público: a percepção dos contabilistas ao processo de convergência

• Autor(a) principal: Araújo, Marcelo Bernardino
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1489
• topic: Harmonização; NICSP; Impactos; Convergência; Harmonization; IPSAS; Impacts; Convergence; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The need for information that is useful and timely information is essential to any manager. In this context the accounting exercises its role as guardian of the information entities. The public accounting is living a unique moment in its history, it is converging to the statements published by the International Federation of Accountants. Many changes in practices and procedures have been proposed by the Federal Accounting Council in conjunction with the National Treasury. are in consolidation phase. These changes are aimed at improving the quality and accounting information for both the internal user, external user as to which statements will have standardized and transparent. The public sector accountants have to follow and adopt these new practices. This study sought to identify what is the perception of accounting professionals in relation to such changes. Was used to achieve the objective of the study, the methodological procedure called survey, to collect primary data. To conduct the survey, a questionnaire was applied to the countable number of entities operating in the public sector. The approach we used quantitative and qualitative techniques. Expected results were achieved because the public sector accountants are following, albeit minimal, the changes resulting from the convergence of accounting applied to the public sector