Alterações nas práticas e normas contábeis, reflexos e contribuições na contabilidade aplicada ao setor público e para a gestão pública

Abstract

This article is a study of the major impacts of Brazilian Accounting Standards Applied to the Public Sector and the Accounting Manual Applied to Public Sector issued by the Federal Accounting Council and the National Treasury. Aims to understand the changes that are occurring in the Brazilian legislation regarding the Public Accounting towards the convergence of accounting standards with international standards, as well as identify reflections and contributions of these changes in accounting practices, for the Applied Accounting Sector public and especially for Public Management. To achieve the objectives was used as an exploratory research as to the technical procedures and as a literature addressing the problem qualitative research. Finally, the study we can say that in the long term, after all the changes are implemented, the information generated by accounting will serve as main support tool for public managers administering public machine with greater efficiency and effectiveness, particularly regarding the use resources, with a focus on transparency.