Análise das aderências das NBCASP nas Instituições Federais de Ensino Superior do Nordeste: um estudo sob a ótica do contabilista do setor público

Abstract

This study aims to report on the adherence of the Brazilian Accounting Standards Applied to the Public Sector (NBCASP) and the perspectives that guide the accounting activities carried out in the Federal Public Administration, notably in the Federal Institutions of Higher Education / IFES of the Northeast region of Brazil. The data were obtained from a semi-structured questionnaire, sent by e-mail to the accountants of 19 (nineteen) universities and institutes of higher education, at federal level, which register these regiments of these entities. The methodology used was described as descriptive, with a qualitative approach. Of the four sectors among which the research was divided, the first one was to know the profile of the public servant, who launches the accounting records in the IFES of the Northeast region; The second presented the levels of adherence to the equity of IFES and the problems that permeate the accounting sector in which such server is inserted; The third portrayed the NBCASP; And the fourth inferred the advantages of adherence to NBCASP. In the view of the Federal Public Accountant, it is sought to identify the level of adherence of the NBCASP, as well as, what this accounting convergence may cause, in the public entities linked to the IFES. The results show that accountants need to have adequate knowledge of the NBCASP, so that the entity can fully apply them.