Public accounting in Cape Verde: current situation and future perceptions

• Autor(a) principal: Brito, Carla Virgínia
• Data de Publicação: 2022
• Outros Autores: Pires, Amélia M.M.
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10198/26739
• topic: Public accounting in Cape Verde; IPSAS; Accounting harmonization; Public accounting reform; Public sector

This article is part of the reform initiated with the publication of the International Public Sector Accounting Standards (IPSAS), although limited to the accounting regulations applicable to the public sector in Cape Verde, with the objective of identifying the degree of implementation and adequacy of the applicable regulation in Cape Verde and the future perception of a possible reform to accounting IPSAS. Its development follows a qualitative methodology, essentially descriptive, with information collected using an interview survey, applied between October and December 2019, by e-mail, to senior technicians of the Public Administration of Cabo Verde. The results point to the existence of some weaknesses and inoperability, resulting from the current regulation, but which are due its low degree of its implementation and not to its inadequacy. They therefore suggest some improvements to update and generalize its implementation, but not a reform, as it has sufficient capacity to meet the needs of the Public Administration in Cape Verde