ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR

• Autor(a) principal: Ravanello, Mariangela
• Data de Publicação: 2015
• Outros Autores: Marcuzzo, Juliana Luisa, Frey, Márcia Rosane
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Estudos do CEPE
• Texto Completo: https://online.unisc.br/seer/index.php/cepe/article/view/4818
• topic: NBC TSP. Setor público. Harmonização contábil.

The Brazilian Accounting Standards Applied to the Public Sector are the new model of public resource management, reinforcing devices contained in the Law n. 4.320/1.964 and Complementary Law n.101/2000. For small municipalities, the adoption of the new accounting standard constitutes a major challenge. In this context, the study aimed to analyze the process of adapting the municipalities from the region Centro – Serra of the state of Rio Grande do Sul to changes accounting applied to the public sector. The results of the study showed that accounting professionals still have little knowledge about the complexity of the changes and the implementation of the new procedures is not being performed. The organizational structure in most municipalities analyzed in relation to computerized systems and information flow, is not prepared to meet the requirements of the new standards, being evidenced the lack of trained professionals.