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

DIMMITRE MORANT VIEIRA GONÇALVES PEREIRA; JOMAR MIRANDA RODRIGUES; JOSÉ MATIAS-PEREIRA

doi:10.51341/cgg.v25iesp.2909

Autores

DIMMITRE MORANT VIEIRA GONÇALVES PEREIRA Universidade de Brasília https://orcid.org/0000-0002-9535-7883
JOMAR MIRANDA RODRIGUES Universidade de Brasília https://orcid.org/0000-0001-5961-243X
JOSÉ MATIAS-PEREIRA Universidade de Brasília https://orcid.org/0000-0001-6320-026X

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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