Convergência contábil na área pública: uma análise das percepções dos auditores de TCEs, contadores e gestores públicos

Abstract

The public accounting system has been undergoing a process of change triggered by several factors, among them the issue of NBC T SP and the Order of the Ministry of Finance 184, 25.8.2008. Facts which are responsible for the change in focus of public accounting, moving from the budget approach to the patrimonial approach. This article used the inductive strategy to seize the evidence through the perception of TCE's auditors, managers and public accountants of the states of Pernambuco and Paraiba, concerning the applicability of the concepts true and fair view and accountability in public Brazilian accounting, specifically on international standards to which our standards will converge. The research had a literature stage, supported by structured questionnaires applied to three groups, rooted in a theoretical and empirical strategy, referred to statistical tests of Chi-square and Kruskal-Wallis. We evaluated a total of 284 questionnaires, divided in 189 auditors from TCEs, 70 public accountants and 25 public managers. At the end of the study we came to the conclusion that in order to be perceived by the general population, good management practices and public accounting as well as transformations resulting from the change of focus towards patrimonial accounting, need "social development", together with a greater level of "transparency."