IPSAS : which stage is the brazilian public sector accounting in?

• Autor(a) principal: Costa, Abimael de Jesus Barros
• Data de Publicação: 2023
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Institucional da UnB
• Texto Completo: http://repositorio2.unb.br/jspui/handle/10482/46894; https://doi.org/10.5539/ijef.v15n6p66
• topic: Contabilidade pública - Brasil; Normas internacionais de contabilidade; América Latina

This article aims to contribute to the visibility of the development process of Government Accounting systems in Latin America, especially Brazil’s case. Based on analysis of the period between 2008 and 2018, it concludes that Law 4,320/1964 needs to be updated; the Brazilian Public Sector Technical Accounting Standards (NBC TSP) represent the IPSAS in Brazil (translated and adjusted to local reality); the implementation of the Full IPSAS was applied to all Brazilian federation entities (Central Government, 26 States, Federal District and 5,570 Municipalities); the Handbook of Accounting Applied to the Public Sector (MCASP) is the main IPSAS guide; and, finally, the greatest difficulties faced by public accountants and managers are the lack of public workers, technology and training. Among the 60 master’s dissertations carried out by the PPGCCs focusing on the area of public accounting, only 14% addressed topics related to public accounting.