Titre:	IPSAS : which stage is the brazilian public sector accounting in?
Auteur(s):	Costa, Abimael de Jesus Barros
metadata.dc.contributor.affiliation:	University of Brasília, Faculty of Economics, Management, Accounting and Management Public Policy
Assunto::	Contabilidade pública - Brasil Normas internacionais de contabilidade América Latina
Date de publication:	30-mai-2023
Editeur:	Canadian Center of Science and Education
Référence bibliographique:	COSTA, Abimael de Jesus Barros. IPSAS: which stage is the brazilian public sector accounting in?. International Journal of Economics and Finance, [s.l.], v 15. , n. 6, 2023. DOI: https://doi.org/10.5539/ijef.v15n6p66. Disponível em: https://ccsenet.org/journal/index.php/ijef/article/view/0/48826. Acesso em: 22 nov. 2023.
Abstract:	This article aims to contribute to the visibility of the development process of Government Accounting systems in Latin America, especially Brazil’s case. Based on analysis of the period between 2008 and 2018, it concludes that Law 4,320/1964 needs to be updated; the Brazilian Public Sector Technical Accounting Standards (NBC TSP) represent the IPSAS in Brazil (translated and adjusted to local reality); the implementation of the Full IPSAS was applied to all Brazilian federation entities (Central Government, 26 States, Federal District and 5,570 Municipalities); the Handbook of Accounting Applied to the Public Sector (MCASP) is the main IPSAS guide; and, finally, the greatest difficulties faced by public accountants and managers are the lack of public workers, technology and training. Among the 60 master’s dissertations carried out by the PPGCCs focusing on the area of public accounting, only 14% addressed topics related to public accounting.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Licença::	This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).
DOI:	https://doi.org/10.5539/ijef.v15n6p66
metadata.dc.relation.publisherversion:	https://ccsenet.org/journal/index.php/ijef/article/view/0/48826
Collection(s) :	Artigos publicados em periódicos e afins

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