Novas práticas contábeis aplicáveis ao setor público: um estudo sobre a percepção dos profissionais de contabilidade pública do município de Sousa-PB.

Abstract

Against a backdrop of change and transformation that is occurring in Public Accounting, a search for more efficient and effective of its activities, the public sector was seen so necessary and mandatory to enter the process of convergence of national standards with international shifting focus budget to focus sheet, through the adoption of the Brazilian Accounting Standards Applied to the public sector, approved by Resolution of the Federal Accounting Council (CFC). Based on this information, this study is devoted to analyze the perception of public accountants in the city of Sousa as the new accounting practices applicable to the public sector. For the development of this research, we used the bibliographic tools, and a structured interview directed at accountants working in public in the region. The respondents' answers were analyzed by observing the Brazilian Accounting Standards Applied to the Public Sector (NBCASP), which were to be imposed on a mandatory in 2013, and also emphasizing the Law 4.320/64. Based on the studies, it was identified that public accountants of the municipality of Sousa are not prepared and familiar with the new rules, which will there difficulties to be faced by the sector, but with these changes, the Public Accounts have focused on the benefits planning and transparency of adequate and reliable information on the allocation and use of treasury.