Implementação das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público: percepção de profissionais contábeis de universidades federais

Abstract

The objective of the research was to analyze the perception and raise the level of adherence to the standards that were introduced in the routines of accounting professionals from the convergence of the Brazilian Accounting Standards Applied to the Public Sector (NBCASP). This strategy has allowed for more transparency in the accountability of public agencies, but it has also required updating and dedication from these professionals. The reflexes of NBCASP specifically in public universities have not yet been pointed out in the literature, demonstrating that the academy, in addition to disseminating knowledge, also has difficulties in breaking paradigms, to implement new functionalities in accounting routines. The study's contribution is to understand the integration and updating strategies promoted by the control bodies so that accounting professionals are in line with the international trend, and how much these strategies have contributed to the advancement of Public Accounting in government institutions.