Novos paradigmas no sistema de mensuração dos bens públicos de uso comum: um estudo no município de Cajazeiras - PB.

Abstract

The integration among the world markets incited an accounting revolution. These changes also reached the public section that has been obligated to converging to the international norms of accounting in order to obtain a unified accounting pattern. According to these changes, this study intends to analyze the systematic adopted by the Municipal City Hall of Cajazeiras-Pb, to measure the goods of common use. A bibliographic and documental survey was carried out, besides a semi- structured interview which has been addressed to the accountant of the referred public entity. Data were analyzed under the Law n° 4.320/64 comparing them to the Brazilian norms of accounting applied to the public section (NBCASP). The analysis of the collected data allowed us to find that, the accounting practices determined by NBCASP are still optional adoption in the City Hall, at least, until 2012. Finally, it was inferred that, actually, the accounting techniques adopted by the researched entity amount to the determinations ordered by the ordinary law n° 4.320/64. Though, the entity is favorable to the adoption of the new measurement for the goods of public domain. Meanwhile the city hall should be adapted for this new reality where efforts should be unfasten in order to get a public administration more effective.