Reformas Contábeis do Setor Público à Luz do Modelo de Contingência de Inovações Contábeis Governamentais

Autores

DOI:

https://doi.org/10.51341/cgg.v25iesp.2909

Palavras-chave:

Convergência Contábil, Regime de Competência, IPSAS, Inovação Contábil

Resumo

Objetivo: Realizou uma discussão teórica sobre os resultados da literatura internacional relacionada as reformas contábeis do setor público à luz do Modelo de Contingência de Inovações Contábeis Governamentais de Lüder (MCICG).

Método: Trata-se de um ensaio teórico amparado pelas técnicas de revisão da literatura e por um modelo clássico de estudos comparativos de contabilidade governamental.

Originalidade/Relevância: Diferente dos trabalhos de revisão de literatura e sistemáticas realizadas sobre o tema, inovou-se ao adotar o MCICG como base teórica de sistematização e reflexão dos achados da literatura internacional.

Resultados: O ensaio defendeu que a implementação do regime accrual-basis é um processo de inovação contábil governamental. Identifica as principais lacunas teóricas e sistematiza e discute os principais achados da literatura internacional em quatro categorias principais: estímulos, expectativa dos usuários, prontidão dos produtores da informação e barreiras de implementação. 

Contribuições Teóricas/Metodológicas: O trabalho propõe uma nova abordagem para análise do fenômeno implementação das reformas contábeis governamentais com base em normas internacionais baseadas no regime de accruals, amplia a visão sobre os fatores causadores e barreiras do processo, além de identificar lacunas da literatura relevantes que podem originar novos estudos

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Referências

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Publicado

2022-12-30

Como Citar

MORANT VIEIRA GONÇALVES PEREIRA, D., MIRANDA RODRIGUES, J., & MATIAS-PEREIRA, J. (2022). Reformas Contábeis do Setor Público à Luz do Modelo de Contingência de Inovações Contábeis Governamentais . Contabilidade Gestão E Governança, 25(esp), 370–387. https://doi.org/10.51341/cgg.v25iesp.2909

Edição

Seção

Edição Especial: Reformas do Setor Público e Mudanças na Contabilidade Pública