Tarnsição para o Regime Contábil de Competência no Setor Público: Impactos na Estrutura Patrimonial

Abstract

The study investigates the impacts of IFAC´ study 14 (transition to the accrual basis of accounting) on municipalities’ asset structure. A multi cases study was conducted, using financial and accounting data on the capital structure, relative to the years 2004 to 2008, of municipalities that comprise the São Miguel do Oeste Micro Region, in Santa Catarina State (Brazil). The study identified a significant change in the groups that make up the ownership structure, with emphasis on overall average decrease in the balance sheet of 27.63%. Four hypotheses were established for the study. Using the t test for differences of means, all hypotheses of the study were accepted. The study let to the conclusion that the changing in the accounting system causes impact the ownership structure of municipal governments that comprise the micro-region of São Miguel do Oeste (SC-Brazil).