Avaliação das dificuldades de implantação a convergência às Normas Internacionais de Contabilidade Aplicada ao Setor Público (IPSAS): estudo de caso

Abstract

With the changing scenario in public accounting through international harmonization through the Applied International Accounting Standards to the Public Sector (IPSAS), initiated by Brazil from the year 2008, the present study aimed to analyze the difficulties in the convergence of the deployment process to International Accounting Standards Applied to the Public Sector (IPSAS) in Manaus City Hall. For this purpose were collected from 18 (eighteen) holding units of the direct administration, four (4) municipalities and two (2) foundations of the indirect administration of Manaus Prefecture, a total of 97 (eighty-seven) professionals. It comes to descriptive and exploratory research study with quantitative and qualitative approach, as to the means: bibliographical, documentary, field research and study multivariate case. To validate the data applied nonparametric test Cronbach's alpha to evaluate the internal consistency and reliability of the questionnaires, using the Statistical Package for Social Sciences. The results obtained demonstrate that the difficulties of implementation of IPSAS in Manaus Prefecture, consistent with those found in the literature; It consisted that the greatest difficulty, with 72.2% of the opinion of respondents, was the lack of investment in IT; second, with 69%, it was the high training in the computerized system; followed by lack of use of statements for decision-making, with 66%; the lack of culture and competence for registration habit appeared with 60.9%; absence of own career to counter with 60.8%. As diagnostic was proposed the creation of an accountancy for strengthening the accounting group, hiring programmers in enhancing IT managers awareness campaign on the benefits of implementing the IPSAS, and promote partnerships with Audit Courts Federal and Accounting Council and Secretariat National Treasury to promote training on IPSAS convergence legislation.