Brasil
| Trabalho de Conclusão de Curso de Especialização
Capacidade de gestão contábil municipal: estudo de caso do município de Santa Maria
Fecha
2013-01-05Autor
Cardoso, Ricardo dos Santos
Institución
Resumen
The new world order through the convergence of International Accounting Standards
Applied to the Public Sector (IPSAS - International Public Sector Accouting Standards), made
the Brazilian public accounting seek to meet the new accounting standard, which has as its
main point of focus change: budget control to control sheet. In 2008, were published by the
Federal Accounting Council, the first Brazilian Accounting Standards Applied to the Public
Sector that will be deployed in municipalities 01/01/2013. The main objective of this study
was to verify the ability of management accounting in the municipality of Santa Maria, across
of the accounting sectors and internal control of the executive, legislative and local
authorities to adhere and implement those standards on predicted time. This is a descriptive
and quantitative search, the data collection was obtained through a questionnaire given to the
counters and other public officials in October 2012. As main results, the survey revealed that
there is lack of professionals ready to join and implement the standards; there is a need to
redesign and implement new accounting modules in electronic accounting systems; absence
of knowledge for accounting professionals on standards, and is happening partial adherence of
most standards. The answers showed that lack structure in the accounting systems of the
municipality of Santa Maria, making difficult the changes proposed by the Brazilian
Accounting Standards Applied to the Public Sector as well as the need for actions aimed at
professional development and enhance the electronic accounting system. Because it is a
cultural change in Government Accounting Brazilian, the standards should be incorporated
gradually and not by a statutory, so that is possible to create a Municipal Public Management,
based on accounting changes required in a planned, efficient and transparent seeking the
fulfillment of these requirements by the city of Santa Maria.