Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista de contabilidade e organizações |
Texto Completo: | https://www.revistas.usp.br/rco/article/view/161973 |
Resumo: | The aim of this paper was to investigate and analyze the perception of a sample of Brazilian public accountants regarding the adoption of the Brazilian Public Sector Accounting Standards, currently in the process of convergence with the standards of the International Federation of Accountants (International Public Sector Accounting). Standards). The literature consulted has focused on quantitative research conducted from accounting information published in accountability to the Federal Courts of Auditors and repositories of the Federal Government, not focusing on analyzing perceptions of accounting professionals involved in the process. Contingency theory has been embraced as conceptual ballast. The study is exploratory and descriptive, and data were collected through an electronic questionnaire, the method of exploratory factor analysis was used. The sample had 168 respondents. The results indicate that there is a need for organizational, structural changes, sensitization of senior management, technical-professional and cultural competence in the accounting and internal audit segments of Brazilian public entities in order to meet the convergence. The findings contribute to the debate and reflection on the maturation process and search for solutions for the adoption of public accounting that meets the information demands of the most diverse stakeholder groups (internal and external). |
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Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFACContabilidade e auditoria interna no setor público brasileiro: percepção dos contadores públicos frente à convergência para as IPSAS/IFACImplantação NBC TSPPercepção dos contadores públicosAuditoria interna no setor públicoConvergência IPSAS/IFAC no BrasilImplementation of NBC TSPPerception of public accountantsInternal audit in the public sectorConvergence IPSAS / IFAC in BrazilThe aim of this paper was to investigate and analyze the perception of a sample of Brazilian public accountants regarding the adoption of the Brazilian Public Sector Accounting Standards, currently in the process of convergence with the standards of the International Federation of Accountants (International Public Sector Accounting). Standards). The literature consulted has focused on quantitative research conducted from accounting information published in accountability to the Federal Courts of Auditors and repositories of the Federal Government, not focusing on analyzing perceptions of accounting professionals involved in the process. Contingency theory has been embraced as conceptual ballast. The study is exploratory and descriptive, and data were collected through an electronic questionnaire, the method of exploratory factor analysis was used. The sample had 168 respondents. The results indicate that there is a need for organizational, structural changes, sensitization of senior management, technical-professional and cultural competence in the accounting and internal audit segments of Brazilian public entities in order to meet the convergence. The findings contribute to the debate and reflection on the maturation process and search for solutions for the adoption of public accounting that meets the information demands of the most diverse stakeholder groups (internal and external).O objetivo do artigo foi investigar e analisar a percepção de uma amostra de contadores públicos brasileiros sobre a adoção das Normas Brasileiras de Contabilidade Aplicada ao Setor Público no Brasil, atualmente em processo de convergência com as normas da Internacional Federation of Accountants (International Public Sector Accounting Standards). A literatura consultada tem se concentrado em pesquisas quantitativas realizadas a partir das informações contábeis publicadas em prestações de contas junto aos Tribunais de Contas e repositórios do Governo Federal, não adentrando em analisar percepções dos profissionais de contabilidade envolvidos no processo. A teoria da contingência foi abarcada como lastro conceitual. O estudo é exploratório e de caráter descritivo, tendo sido coletados dados por meio de questionário eletrônico, utilizando o método de análise fatorial exploratória. A amostra contou com 168 respondentes. Os resultados indicam que há necessidade de mudanças organizacionais, estruturais, sensibilização da alta administração, de competência técnica-profissional e culturais nos segmentos de contabilidade e auditoria interna dos entes públicos brasileiros visando atender à convergência. Os achados contribuem também para o debate e reflexão sobre o processo de amadurecimento e busca de soluções para adoção de uma contabilidade pública que atenda as demandas de informações dos mais diversos grupos de interessados (internos e externos).Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2020-05-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://www.revistas.usp.br/rco/article/view/16197310.11606/issn.1982-6486.rco.2020.161973Revista de Contabilidade e Organizações; Vol. 14 (2020); e161973Revista de Contabilidade e Organizações; Vol. 14 (2020); e161973Revista de Contabilidade e Organizações; v. 14 (2020); e1619731982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rco/article/view/161973/160541https://www.revistas.usp.br/rco/article/view/161973/172287https://www.revistas.usp.br/rco/article/view/161973/163884Copyright (c) 2020 Revista de Contabilidade e Organizaçõeshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessMarques, Luciane RibasBezerra Filho, João EudesCaldas, Olavo Venturim2020-06-25T13:32:55Zoai:revistas.usp.br:article/161973Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2020-06-25T13:32:55Revista de contabilidade e organizações - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC Contabilidade e auditoria interna no setor público brasileiro: percepção dos contadores públicos frente à convergência para as IPSAS/IFAC |
title |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC |
spellingShingle |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC Marques, Luciane Ribas Implantação NBC TSP Percepção dos contadores públicos Auditoria interna no setor público Convergência IPSAS/IFAC no Brasil Implementation of NBC TSP Perception of public accountants Internal audit in the public sector Convergence IPSAS / IFAC in Brazil |
title_short |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC |
title_full |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC |
title_fullStr |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC |
title_full_unstemmed |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC |
title_sort |
Accounting and internal auditing in the Brazilian public sector: perception of public accountants facing convergence for IPSAS / IFAC |
author |
Marques, Luciane Ribas |
author_facet |
Marques, Luciane Ribas Bezerra Filho, João Eudes Caldas, Olavo Venturim |
author_role |
author |
author2 |
Bezerra Filho, João Eudes Caldas, Olavo Venturim |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Marques, Luciane Ribas Bezerra Filho, João Eudes Caldas, Olavo Venturim |
dc.subject.por.fl_str_mv |
Implantação NBC TSP Percepção dos contadores públicos Auditoria interna no setor público Convergência IPSAS/IFAC no Brasil Implementation of NBC TSP Perception of public accountants Internal audit in the public sector Convergence IPSAS / IFAC in Brazil |
topic |
Implantação NBC TSP Percepção dos contadores públicos Auditoria interna no setor público Convergência IPSAS/IFAC no Brasil Implementation of NBC TSP Perception of public accountants Internal audit in the public sector Convergence IPSAS / IFAC in Brazil |
description |
The aim of this paper was to investigate and analyze the perception of a sample of Brazilian public accountants regarding the adoption of the Brazilian Public Sector Accounting Standards, currently in the process of convergence with the standards of the International Federation of Accountants (International Public Sector Accounting). Standards). The literature consulted has focused on quantitative research conducted from accounting information published in accountability to the Federal Courts of Auditors and repositories of the Federal Government, not focusing on analyzing perceptions of accounting professionals involved in the process. Contingency theory has been embraced as conceptual ballast. The study is exploratory and descriptive, and data were collected through an electronic questionnaire, the method of exploratory factor analysis was used. The sample had 168 respondents. The results indicate that there is a need for organizational, structural changes, sensitization of senior management, technical-professional and cultural competence in the accounting and internal audit segments of Brazilian public entities in order to meet the convergence. The findings contribute to the debate and reflection on the maturation process and search for solutions for the adoption of public accounting that meets the information demands of the most diverse stakeholder groups (internal and external). |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-05-08 |
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://www.revistas.usp.br/rco/article/view/161973 10.11606/issn.1982-6486.rco.2020.161973 |
url |
https://www.revistas.usp.br/rco/article/view/161973 |
identifier_str_mv |
10.11606/issn.1982-6486.rco.2020.161973 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rco/article/view/161973/160541 https://www.revistas.usp.br/rco/article/view/161973/172287 https://www.revistas.usp.br/rco/article/view/161973/163884 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Revista de Contabilidade e Organizações http://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Revista de Contabilidade e Organizações http://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf text/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
dc.source.none.fl_str_mv |
Revista de Contabilidade e Organizações; Vol. 14 (2020); e161973 Revista de Contabilidade e Organizações; Vol. 14 (2020); e161973 Revista de Contabilidade e Organizações; v. 14 (2020); e161973 1982-6486 reponame:Revista de contabilidade e organizações instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista de contabilidade e organizações |
collection |
Revista de contabilidade e organizações |
repository.name.fl_str_mv |
Revista de contabilidade e organizações - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
rco@usp.br |
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1797054146006745088 |