Normas brasileiras de contabilidade aplicadas ao setor público: o caso dos municípios do Corede Vale do Rio dos Sinos

Abstract

Following the trend of convergence of international accounting standards were published in 2008 by the Federal Accounting Council, the first Brazilian Accounting Standards Applied to the Public Sector to be implemented in the municipalities are obliged to on 01/01/2013. The main objective of this study was to determine whether the accounting systems of municipalities within the region of the Regional Development of Vale do Rio dos Sinos - RS possess technical training and information technology sufficient to adhere to and implement those standards within the prescribed period. This is a descriptive and quantitative data collection which was obtained through a questionnaire applied to accountants responsible for accounting of the municipalities in the months of January and February 2011. As main results, the research revealed that there is a shortage of professionals ready to join and implement the standards, there is need to reformulate and implement new accounting modules in the electronic systems of accounting; professionals lack knowledge about accounting standards and partial compliance is occurring them in the cities surveyed. The responses showed that lack of structure in the municipal accounting systems, preventing the changes proposed by the standards to be implemented within the deadline set by the National Treasury, as well as the need for actions aimed at the professional training and overhaul of electronic accounting systems. The Brazilian Accounting Standards Applied to the Public Sector, because they represent a cultural change in the Brazilian Government Accountability should be placed gradually by municipalities and not under a legal obligation.