Aspectos culturais e psicológicos na adoção das IPSAS em municípios brasileiros

Abstract

The growing demand for comparable and reliable accounting and financial information across different countries has led to the implementation of the International Public Sector Accounting Standards (IPSAS). In Brazil, a process of convergence is underway at the three levels of government: federal, state and municipal. However, the municipal level has faced the greatest challenges due to institutional limitations, such as lack of technical and technological capacity. Thus, the objective of this study is to analyze the cultural and psychological aspects that may influence the perception of chief accountants and other accounting professionals regarding the adoption of IPSAS in Brazilian city governments. To this end, a questionnaire was developed with questions aimed at identifying the main characteristics of the process of adopting the standards, focusing on the cultural and psychological dimensions. The final sample included 251 municipalities in the South and Southeast regions, and based on the data collected, Structural Equation Analysis (SEM) was performed. The results indicate a high dependence of the accounting sector on outsourced support, a low level of adoption of the standards in city governments, and limited knowledge about the regulations and the agencies responsible for leading the process. Professionals recognize the benefits of implementing the standards, but point out that the main difficulties are related to the lack of technological training, support from public managers, collaboration from other sectors of the city government, and low technological and infrastructure capacity. The psychological aspects showed a positive and significant relationship between the propensity to adopt the standards and the satisfaction, engagement, and commitment of public sector employees. In other words, for the standards to be adopted, professionals need to be trained, involved in the process, and have the support of the private sector. In addition, the cultural dimension of collectivism also showed a significant and positive relationship with the standards, highlighting the need for support from everyone involved in this process. The study reinforces the importance of greater dissemination of information about IPSAS to all public sector professionals, with the support of managers and other members of the city government.