Capacidade de gestão contábil municipal: estudo de caso do município de Santa Maria

Abstract

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.