Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study

• Autor(a) principal: da Silva Moura, Thais
• Data de Publicação: 2021
• Outros Autores: Sergio do Nascimento, Roberto, Viotto, Ricardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/20548
• topic: Convergence Process. Public Accounting. Evaluation. Multi-Case Study. Metropolitan Region of Fortaleza (CE).; Proceso de convergencia. contabilidade pública. Evaluación. Multicaso. Región metropolitana de Fortaleza (CE).; Processo de Convergência. Contabilidade Pública. Avaliação. Multicaso. Região Metropolitana de Fortaleza (CE).; Contabilidade Pública

Objective: The purpose of this multi-case study is to evaluate the perceptions of Brazilian municipalities regarding the process of convergence of public accounting to international standards, initiated in 2008, in view of the importance of these federated entities in the primary provision of public goods and services to society. Methodology: It was based on the application of a questionnaire with structured questions applied to the finance departments in 7 (seven) municipalities in the Metropolitan Region of Fortaleza. In addition to this aspect, the municipalities were selected based on the state GDP and the level of public investments made by them. Results: They were considered consistent in showing that 71% of the municipalities started the convergence process within the deadline established by the National Treasury Secretariat (STN), however only 43% stated they were prepared to apply the NBCASP. One of the main related difficulties refers to the lack of investment in training for the technicians involved and of their own systems to operate the changes determined by the STN. Contributions of the Study: Effectively, the research proved real difficulties experienced by the surveyed municipalities that can compromise the progress of the convergence process in Brazil, aspects that were not considered in the previous works.