Adoção das IPSAS: ambiente contábil em governos locais da América Latina
DOI:
https://doi.org/10.5007/2175-8069.2023.e85361Palavras-chave:
Ambiente contábil, convergência, governos locais, IPSAS, reformas contábeisResumo
A pesquisa analisou as influências do ambiente contábil no processo de convergência às IPSAS, com foco nas prefeituras, pouco discutido na literatura. Por meio de entrevistas com normatizadores e contadores de 5 países da América Latina (Brasil, Peru, Argentina, Paraguai e Colômbia), as principais diferenças foram observadas em: (i) modelo de convergência (direto/ indireto); (ii) software contábil (padronizado/terceirizado); (iii) equipe contábil (interna/externa/mista); (iv) suporte e treinamento (oferecido/solicitado); (v) formação profissional (avaliada/outorgada). Os efeitos das diferenças encontradas refletiram-se no desempenho do contador. Desconhecimento, automatização, desinteresse, são algumas respostas dos contadores municipais. Os resultados não definem aos países como “adotantes” ou “não adotantes”, no entanto, a análise das implicações para as IPSAS permite identificar em que fase de adoção um país se encontra (declaração, implementação, aplicação). A pesquisa mostra diferentes contextos e respostas, exigindo reflexão sobre a importância da percepção do contador – refletida em sua atuação– no ambiente contábil em que atua.
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