| Campo DC | Valor | Idioma |
|---|
| dc.contributor.author | Costa, Abimael de Jesus Barros | - |
| dc.date.accessioned | 2023-11-22T17:59:45Z | - |
| dc.date.available | 2023-11-22T17:59:45Z | - |
| dc.date.issued | 2023-05-30 | - |
| dc.identifier.citation | COSTA, Abimael de Jesus Barros. IPSAS: which stage is the brazilian public sector accounting in?. International Journal of Economics and Finance, [s.l.], v 15. , n. 6, 2023. DOI: https://doi.org/10.5539/ijef.v15n6p66. Disponível em: https://ccsenet.org/journal/index.php/ijef/article/view/0/48826. Acesso em: 22 nov. 2023. | pt_BR |
| dc.identifier.uri | http://repositorio2.unb.br/jspui/handle/10482/46894 | - |
| dc.language.iso | eng | pt_BR |
| dc.publisher | Canadian Center of Science and Education | pt_BR |
| dc.rights | Acesso Aberto | pt_BR |
| dc.title | IPSAS : which stage is the brazilian public sector accounting in? | pt_BR |
| dc.type | Artigo | pt_BR |
| dc.subject.keyword | Contabilidade pública - Brasil | pt_BR |
| dc.subject.keyword | Normas internacionais de contabilidade | pt_BR |
| dc.subject.keyword | América Latina | pt_BR |
| dc.rights.license | This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/). | pt_BR |
| dc.identifier.doi | https://doi.org/10.5539/ijef.v15n6p66 | pt_BR |
| dc.relation.publisherversion | https://ccsenet.org/journal/index.php/ijef/article/view/0/48826 | pt_BR |
| dc.description.abstract1 | This article aims to contribute to the visibility of the development process of Government Accounting systems in
Latin America, especially Brazil’s case. Based on analysis of the period between 2008 and 2018, it concludes that
Law 4,320/1964 needs to be updated; the Brazilian Public Sector Technical Accounting Standards (NBC TSP)
represent the IPSAS in Brazil (translated and adjusted to local reality); the implementation of the Full IPSAS was
applied to all Brazilian federation entities (Central Government, 26 States, Federal District and 5,570
Municipalities); the Handbook of Accounting Applied to the Public Sector (MCASP) is the main IPSAS guide;
and, finally, the greatest difficulties faced by public accountants and managers are the lack of public workers,
technology and training. Among the 60 master’s dissertations carried out by the PPGCCs focusing on the area of
public accounting, only 14% addressed topics related to public accounting. | pt_BR |
| dc.contributor.affiliation | University of Brasília, Faculty of Economics, Management, Accounting and Management Public Policy | pt_BR |
| dc.description.unidade | Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) | pt_BR |
| dc.description.unidade | Departamento de Ciências Contábeis e Atuariais (FACE CCA) | pt_BR |
| Aparece nas coleções: | Artigos publicados em periódicos e afins
|
