A reforma da contabilidade pública brasileira: perspectivas e desafios na gestão da Universidade Federal do Ceará

Abstract

The study presented in this thesis aims to identify and analyze possible difficulties perspectives in the adoption of the New Brazilian Standards Applied Accounting to the Public Sector Management at the Federal University of Ceará. The transparency of the public sector within the University contains the foundation of credibility and a respect that should be preserved by those who directly or indirectly benefit from their services, for conservation, thus their social order. Such standards under review represent a first step towards convergence of accounting for the Brazilian public sector to international standards. The methodology of this research work included both theoretical and practical aspects. It was a field research, bibliographic and descriptive with the use of standardized techniques for data collection, exploratory. The results showed consistency of thoughts and ideas during the consultation to the University of sectors that participated in the discussions treated in this study servers. Undoubtedly, it was clear the fundamental importance of implementing the NBCASP on transparency and consolidation of public accounts. In contrast, the lack of human resources with appropriate qualifications and the difficulty in interpreting the rules have been voted the greatest obstacles. Other studies may be developed for a greater clarification of consolidated implementations, such as the case of depreciation. Thus, the relevance of a larger improvement both personally and professionally it was concluded, that they may have a better match of skills to carry out the necessary changes to implement NBCASP.