ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , |
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 |
Resumo: | 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. |
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ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTORANÁLISE DA ADEQUAÇÃO DOS MUNICÍPIOS ÀS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICONBC 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.As Normas Brasileiras de Contabilidade Aplicadas ao Setor Público – NBC TSP constituem o novo modelo de gestão de recursos públicos, reforçando dispositivos contidos na Lei n. 4.320/1.964 e na Lei Complementar n. 101/2.000. Para o setor público, principalmente para os pequenos municípios, a adoção do novo padrão constitui-se num grande desafio. Nesse contexto, o presente estudo teve por objetivo verificar e analisar o processo de adequação dos municípios da Região Centro-Serra do Estado do Rio Grande do Sul - RS às mudanças da contabilidade aplicada ao setor público. Para o levantamento dos dados empíricos junto às prefeituras da Região Centro Serra, utilizou-se a pesquisa de levantamento, visando identificar o nível de conhecimento dos profissionais, a aplicação das novas normas e as condições da estrutura organizacional. Os resultados apontaram que os profissionais da área contábil ainda possuem pouco conhecimento em relação à complexidade das mudanças e que a aplicação dos novos procedimentos ainda não está sendo realizada pelos municípios. A estrutura organizacional na grande parte dos municípios analisados, no que se refere aos sistemas informatizados e fluxo de informações, não está preparada para atender às exigências das novas normas, ficando evidenciada a carência de profissionais capacitados.Universidade de Santa Cruz do Sul2015-11-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://online.unisc.br/seer/index.php/cepe/article/view/481810.17058/cepe.v0i42.4818Estudos do CEPE; Nº 42 - Julho/Dezembro 2015; 113-1301982-6729reponame:Estudos do CEPEinstname:Universidade de Santa Cruz do Sul (UNISC)instacron:UNISCporhttps://online.unisc.br/seer/index.php/cepe/article/view/4818/4502Ravanello, MariangelaMarcuzzo, Juliana LuisaFrey, Márcia Rosaneinfo:eu-repo/semantics/openAccess2024-05-27T15:01:26Zoai:ojs.online.unisc.br:article/4818Revistahttp://online.unisc.br/seer/index.php/cepePUBhttp://online.unisc.br/seer/index.php/cepe/oaianadapper@mx2.unisc.br||ralievi@unisc.br|| carolina_haas@hotmail.com1982-67291413-4128opendoar:2024-05-27T15:01:26Estudos do CEPE - Universidade de Santa Cruz do Sul (UNISC)false |
dc.title.none.fl_str_mv |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR ANÁLISE DA ADEQUAÇÃO DOS MUNICÍPIOS ÀS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICO |
title |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR |
spellingShingle |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR Ravanello, Mariangela NBC TSP. Setor público. Harmonização contábil. |
title_short |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR |
title_full |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR |
title_fullStr |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR |
title_full_unstemmed |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR |
title_sort |
ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR |
author |
Ravanello, Mariangela |
author_facet |
Ravanello, Mariangela Marcuzzo, Juliana Luisa Frey, Márcia Rosane |
author_role |
author |
author2 |
Marcuzzo, Juliana Luisa Frey, Márcia Rosane |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Ravanello, Mariangela Marcuzzo, Juliana Luisa Frey, Márcia Rosane |
dc.subject.por.fl_str_mv |
NBC TSP. Setor público. Harmonização contábil. |
topic |
NBC TSP. Setor público. Harmonização contábil. |
description |
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. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-11-11 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://online.unisc.br/seer/index.php/cepe/article/view/4818 10.17058/cepe.v0i42.4818 |
url |
https://online.unisc.br/seer/index.php/cepe/article/view/4818 |
identifier_str_mv |
10.17058/cepe.v0i42.4818 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://online.unisc.br/seer/index.php/cepe/article/view/4818/4502 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de Santa Cruz do Sul |
publisher.none.fl_str_mv |
Universidade de Santa Cruz do Sul |
dc.source.none.fl_str_mv |
Estudos do CEPE; Nº 42 - Julho/Dezembro 2015; 113-130 1982-6729 reponame:Estudos do CEPE instname:Universidade de Santa Cruz do Sul (UNISC) instacron:UNISC |
instname_str |
Universidade de Santa Cruz do Sul (UNISC) |
instacron_str |
UNISC |
institution |
UNISC |
reponame_str |
Estudos do CEPE |
collection |
Estudos do CEPE |
repository.name.fl_str_mv |
Estudos do CEPE - Universidade de Santa Cruz do Sul (UNISC) |
repository.mail.fl_str_mv |
anadapper@mx2.unisc.br||ralievi@unisc.br|| carolina_haas@hotmail.com |
_version_ |
1800219514120437760 |