International experiences with accrual budgeting in the public sector
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/78823 |
Resumo: | With the adoption of accrual accounting as the basis for accounting records applied to accounting in the public sector of many countries, governments have to decide between keeping a cash basis for the preparation of budget documents and broadening the spectrum of change to include the field of public budget generation. This subject has been studied particularly by national governments and international organizations to verify the appropriateness of the paths taken by these countries. This article aims to initiate an important discussion for Brazil regarding the future passing of laws on public finances and paves the way for additional studies that expound on the discussion on accrual budgeting. International studies conducted on accrual budgeting together with government documents of the countries that have adopted the practice have been used as data sources. Based on the compilation of these documents from the Internet, content analysis was conducted, making it possible to identify differences between existing regimes and to identify advantages and disadvantages of accrual budgeting. Notably, differences were identified in terms of recorded amounts related to non-financial expenditure (e.g., depreciation) and recognition of liabilities during their generation rather than at the time of their payment. It is important to compare countries that use cash-based budgeting after the adoption of the accrual basis of accounting with countries that have adopted accrual budgeting and accounting to ascertain to what extent the same regime should be used for accounting and budgeting. |
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International experiences with accrual budgeting in the public sector Experiências internacionais com o orçamento público por regime de competência With the adoption of accrual accounting as the basis for accounting records applied to accounting in the public sector of many countries, governments have to decide between keeping a cash basis for the preparation of budget documents and broadening the spectrum of change to include the field of public budget generation. This subject has been studied particularly by national governments and international organizations to verify the appropriateness of the paths taken by these countries. This article aims to initiate an important discussion for Brazil regarding the future passing of laws on public finances and paves the way for additional studies that expound on the discussion on accrual budgeting. International studies conducted on accrual budgeting together with government documents of the countries that have adopted the practice have been used as data sources. Based on the compilation of these documents from the Internet, content analysis was conducted, making it possible to identify differences between existing regimes and to identify advantages and disadvantages of accrual budgeting. Notably, differences were identified in terms of recorded amounts related to non-financial expenditure (e.g., depreciation) and recognition of liabilities during their generation rather than at the time of their payment. It is important to compare countries that use cash-based budgeting after the adoption of the accrual basis of accounting with countries that have adopted accrual budgeting and accounting to ascertain to what extent the same regime should be used for accounting and budgeting. Com a adoção do regime contábil de competência como base do registro contábil na Contabilidade Aplicada ao Setor Público de diversos países, os governos precisam decidir entre manter o regime de caixa para elaboração dos documentos orçamentários ou ampliar o espectro da mudança também para o campo da geração do orçamento público. O assunto tem sido estudado, especialmente, por governos nacionais e organismos internacionais de forma a verificar a adequação do caminho percorrido por estes países. O presente artigo tem como objetivo iniciar uma discussão importante para o Brasil, em face da futura edição de uma nova lei de finanças públicas e abre caminho para a realização de novos estudos que aprofundem a discussão aqui iniciada. Para isso, foram utilizadas, como fonte dos dados, as pesquisas internacionais realizadas sobre o orçamento de competência, bem como alguns documentos governamentais dos países que adotaram o orçamento por regime de competência. A partir da coleta desses documentos na internet, realizando análise de conteúdo, foi possível identificar as diferenças entre os regimes existentes, bem como vantagens e desvantagens do orçamento por competência. Notadamente, foram identificadas diferenças quanto ao registro de valores referentes a despesas não financeiras (por exemplo, a depreciação), reconhecimento de passivos durante sua geração, ao invés de no momento de seu pagamento. A comparação entre os países que mantiveram o orçamento em caixa depois da adoção da competência com os países que fizeram a adoção da competência para orçamento e contabilidade é importante para verificar até que ponto é fundamental que o mesmo regime seja utilizado para os dois sistemas. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2013-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/7882310.1590/S1519-70772013000200002Revista Contabilidade & Finanças; v. 24 n. 62 (2013); 103-112Revista Contabilidade & Finanças; Vol. 24 No. 62 (2013); 103-112Revista Contabilidade & Finanças; Vol. 24 Núm. 62 (2013); 103-1121808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rcf/article/view/78823/82885https://www.revistas.usp.br/rcf/article/view/78823/82886Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessMonteiro, Bento Rodrigo PereiraGomes, Ricardo Corrêa2014-04-04T13:21:46Zoai:revistas.usp.br:article/78823Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2014-04-04T13:21:46Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
International experiences with accrual budgeting in the public sector Experiências internacionais com o orçamento público por regime de competência |
title |
International experiences with accrual budgeting in the public sector |
spellingShingle |
International experiences with accrual budgeting in the public sector Monteiro, Bento Rodrigo Pereira |
title_short |
International experiences with accrual budgeting in the public sector |
title_full |
International experiences with accrual budgeting in the public sector |
title_fullStr |
International experiences with accrual budgeting in the public sector |
title_full_unstemmed |
International experiences with accrual budgeting in the public sector |
title_sort |
International experiences with accrual budgeting in the public sector |
author |
Monteiro, Bento Rodrigo Pereira |
author_facet |
Monteiro, Bento Rodrigo Pereira Gomes, Ricardo Corrêa |
author_role |
author |
author2 |
Gomes, Ricardo Corrêa |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Monteiro, Bento Rodrigo Pereira Gomes, Ricardo Corrêa |
description |
With the adoption of accrual accounting as the basis for accounting records applied to accounting in the public sector of many countries, governments have to decide between keeping a cash basis for the preparation of budget documents and broadening the spectrum of change to include the field of public budget generation. This subject has been studied particularly by national governments and international organizations to verify the appropriateness of the paths taken by these countries. This article aims to initiate an important discussion for Brazil regarding the future passing of laws on public finances and paves the way for additional studies that expound on the discussion on accrual budgeting. International studies conducted on accrual budgeting together with government documents of the countries that have adopted the practice have been used as data sources. Based on the compilation of these documents from the Internet, content analysis was conducted, making it possible to identify differences between existing regimes and to identify advantages and disadvantages of accrual budgeting. Notably, differences were identified in terms of recorded amounts related to non-financial expenditure (e.g., depreciation) and recognition of liabilities during their generation rather than at the time of their payment. It is important to compare countries that use cash-based budgeting after the adoption of the accrual basis of accounting with countries that have adopted accrual budgeting and accounting to ascertain to what extent the same regime should be used for accounting and budgeting. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-08-01 |
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/rcf/article/view/78823 10.1590/S1519-70772013000200002 |
url |
https://www.revistas.usp.br/rcf/article/view/78823 |
identifier_str_mv |
10.1590/S1519-70772013000200002 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/78823/82885 https://www.revistas.usp.br/rcf/article/view/78823/82886 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 24 n. 62 (2013); 103-112 Revista Contabilidade & Finanças; Vol. 24 No. 62 (2013); 103-112 Revista Contabilidade & Finanças; Vol. 24 Núm. 62 (2013); 103-112 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713776740466689 |