ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR
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Data de Publicação: | 2017 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/61101 |
Resumo: | We have been experiencing in the Brazilian Public Accounting, significant changes in its structure and procedures due to the convergence to the international Accounting standards. In this context, this research aims to analyze the perception of the city halls’ Accounting professionals in the Brazilian state of Alagoas on the relevance of the changes inserted by adopting the International Standards of Accounting Applied to the Public Sector - NBCASP. In order to do this, we performed a descriptive study, based on a bibliographic research. As a researching method we conducted a survey through an online questionnaire through Google Docs. We obtained answers from 33 City Halls’ Accounting professionals in that state. In order to analyse the data we used the Likert Rating Scale evaluating the perception of the attendees due to monitoring the convergence process of Public Accounting and their perception about the improvements that Accounting can generate for public management, as a result of the internationalization of Brazilian public accounting standards. The results indicate that, in the perception of the attendants, 66.7% have a high degree of knowledge regarding the matter. In addition, all attendants believe that changes in the financial statements shall make them more useful in the decision-making process and they claim that the changes which come from the implementation of the Brazilian Accounting Standards Applied in the Public Sector will provide greater benefits for the public management of Brazilian counties. Finally, it is concluded that there is no consensus in any of the analyzed variables, and it can be inferred that most accountants are in the knowledge phase of such norms for later application in their professional activities. The study sought to contribute with the initial analysis about Of knowledge of changes in public accounting, helping future work to verify in a more specific way the difficulties faced by the process of change. |
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ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTORANÁLISE DAS PERCEPÇÕES DOS PROFISSIONAIS CONTÁBEIS DE PREFEITURAS MUNICIPAIS QUANTO À RELEVÂNCIA DAS MUDANÇAS INTRODUZIDAS PELA ADOÇÃO DAS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICONBCASPConvergênciaNova Administração PúblicaNBCASPConvergenceNew Public ManagementWe have been experiencing in the Brazilian Public Accounting, significant changes in its structure and procedures due to the convergence to the international Accounting standards. In this context, this research aims to analyze the perception of the city halls’ Accounting professionals in the Brazilian state of Alagoas on the relevance of the changes inserted by adopting the International Standards of Accounting Applied to the Public Sector - NBCASP. In order to do this, we performed a descriptive study, based on a bibliographic research. As a researching method we conducted a survey through an online questionnaire through Google Docs. We obtained answers from 33 City Halls’ Accounting professionals in that state. In order to analyse the data we used the Likert Rating Scale evaluating the perception of the attendees due to monitoring the convergence process of Public Accounting and their perception about the improvements that Accounting can generate for public management, as a result of the internationalization of Brazilian public accounting standards. The results indicate that, in the perception of the attendants, 66.7% have a high degree of knowledge regarding the matter. In addition, all attendants believe that changes in the financial statements shall make them more useful in the decision-making process and they claim that the changes which come from the implementation of the Brazilian Accounting Standards Applied in the Public Sector will provide greater benefits for the public management of Brazilian counties. Finally, it is concluded that there is no consensus in any of the analyzed variables, and it can be inferred that most accountants are in the knowledge phase of such norms for later application in their professional activities. The study sought to contribute with the initial analysis about Of knowledge of changes in public accounting, helping future work to verify in a more specific way the difficulties faced by the process of change.Tem-se vivenciado na contabilidade pública brasileira mudanças significativas em sua estrutura e procedimentos em virtude da convergência às normas internacionais de contabilidade. Nesse sentido, esta pesquisa tem por objetivo analisar as percepções dos profissionais de contabilidade de prefeituras municipais do estado de Alagoas quanto à relevância das mudanças introduzidas pela adoção das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público - NBCASP. Para isso, realizou-se uma pesquisa descritiva, fundamentada em pesquisa bibliográfica. O método de pesquisa adotado foi o levantamento, através de aplicação de questionário on line por meio da ferramenta Google Docs, chegando-se a obter respostas de 33 profissionais de contabilidade de prefeituras municipais do referido estado. Para análise dos dados foi utilizado a Escala de Classificação de Likert avaliando as percepções dos pesquisados em relação ao acompanhamento do processo de convergência da contabilidade pública e a percepção dos mesmos sobre as melhorias que a contabilidade pode gerar para a gestão pública em decorrência da internacionalização das normas contábeis públicas brasileiras. Os resultados indicam que, na percepção dos respondentes, 66,7% possuem um grau elevado de conhecimento em relação à matéria. Além disso, todos os pesquisados acreditam que as mudanças nos demonstrativos contábeis poderão torná-los mais úteis no processo de tomada de decisão, bem como afirmam que as mudanças advindas da implantação das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público proporcionarão maiores benefícios para a gestão pública dos municípios brasileiros. Por fim conclui-se que não há consenso em nenhuma das variáveis analisadas, podendo inferir que os contabilistas, em sua maioria, estão em fase de conhecimento de tais normas para posterior aplicação em suas atividades profissionais. O estudo busca contribuir com a análise inicial acerca do conhecimento das mudanças ocorridas na contabilidade pública, auxiliando trabalhos futuros a verificar de forma mais específica as dificuldades enfrentadas advinda do processo de mudança.UFRGS2017-03-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/61101ConTexto - Contabilidade em Texto; v. 16 n. 34 (2016): set./dez. 20162175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/61101/pdfCopyright (c) 2017 ConTextoinfo:eu-repo/semantics/openAccessAlmeida, Jardson Edson Guedes da SilvaMiranda, Luiz CarlosVasconcelos, Marco Tullio de CastroLagioia, Umbelina Cravo TeixeiraFélix Júnior, Luiz Antônio2017-03-28T23:22:10Zoai:seer.ufrgs.br:article/61101Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2017-03-28T23:22:10ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR ANÁLISE DAS PERCEPÇÕES DOS PROFISSIONAIS CONTÁBEIS DE PREFEITURAS MUNICIPAIS QUANTO À RELEVÂNCIA DAS MUDANÇAS INTRODUZIDAS PELA ADOÇÃO DAS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICO |
title |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR |
spellingShingle |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR Almeida, Jardson Edson Guedes da Silva NBCASP Convergência Nova Administração Pública NBCASP Convergence New Public Management |
title_short |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR |
title_full |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR |
title_fullStr |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR |
title_full_unstemmed |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR |
title_sort |
ANALYSIS OF THE PERCEPTION OF THE CITY HALLS’ ACCOUNTING PROFESSIONALS ON THE RELEVANCE OF CHANGES INSERTED BY ADOPTING BRAZILIAN ACCOUNTING STANDARDS APLLIED IN THE PUBLIC SECTOR |
author |
Almeida, Jardson Edson Guedes da Silva |
author_facet |
Almeida, Jardson Edson Guedes da Silva Miranda, Luiz Carlos Vasconcelos, Marco Tullio de Castro Lagioia, Umbelina Cravo Teixeira Félix Júnior, Luiz Antônio |
author_role |
author |
author2 |
Miranda, Luiz Carlos Vasconcelos, Marco Tullio de Castro Lagioia, Umbelina Cravo Teixeira Félix Júnior, Luiz Antônio |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Almeida, Jardson Edson Guedes da Silva Miranda, Luiz Carlos Vasconcelos, Marco Tullio de Castro Lagioia, Umbelina Cravo Teixeira Félix Júnior, Luiz Antônio |
dc.subject.por.fl_str_mv |
NBCASP Convergência Nova Administração Pública NBCASP Convergence New Public Management |
topic |
NBCASP Convergência Nova Administração Pública NBCASP Convergence New Public Management |
description |
We have been experiencing in the Brazilian Public Accounting, significant changes in its structure and procedures due to the convergence to the international Accounting standards. In this context, this research aims to analyze the perception of the city halls’ Accounting professionals in the Brazilian state of Alagoas on the relevance of the changes inserted by adopting the International Standards of Accounting Applied to the Public Sector - NBCASP. In order to do this, we performed a descriptive study, based on a bibliographic research. As a researching method we conducted a survey through an online questionnaire through Google Docs. We obtained answers from 33 City Halls’ Accounting professionals in that state. In order to analyse the data we used the Likert Rating Scale evaluating the perception of the attendees due to monitoring the convergence process of Public Accounting and their perception about the improvements that Accounting can generate for public management, as a result of the internationalization of Brazilian public accounting standards. The results indicate that, in the perception of the attendants, 66.7% have a high degree of knowledge regarding the matter. In addition, all attendants believe that changes in the financial statements shall make them more useful in the decision-making process and they claim that the changes which come from the implementation of the Brazilian Accounting Standards Applied in the Public Sector will provide greater benefits for the public management of Brazilian counties. Finally, it is concluded that there is no consensus in any of the analyzed variables, and it can be inferred that most accountants are in the knowledge phase of such norms for later application in their professional activities. The study sought to contribute with the initial analysis about Of knowledge of changes in public accounting, helping future work to verify in a more specific way the difficulties faced by the process of change. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-03-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/61101 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/61101 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/61101/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 ConTexto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 ConTexto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 16 n. 34 (2016): set./dez. 2016 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
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UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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1799766349877084160 |