ID: 76255
Authors:
Fabrício Natanael Martha, Márcia Bianchi, Lauren Dal Bem Venturini, Vanessa Noguez Machado.
Source:
Sociedade, Contabilidade e Gestão, v. 19, n. 1, p. 1-22, January-April, 2024. 22 page(s).
Keyword:
Adherence , Convergence , Equity Accounting Procedures , Plan For The Implementation Of Equity Accounting Procedures
Document type: Article (Portuguese)
Show Abstract
This study analyzed the perception of accounting professionals regarding the adherence of the municipalities inRio Grande do Sul (RS) to the Asset Accounting Procedures Implementation Plan (PIPCP). The PIPCP establishes the asset accounting procedures (PCP) mandatory for Brazilian municipalities, being used as a basis for investigating the perception of adherence by municipalities in Rio Grande do Sul. Thus, a survey based on the PIPCP was applied, with questions about the PCP in relation to knowledge, importance, adherence and deadlines. The questionnaire was sent to 497 municipalities in RS, through the Google Forms platform, to the email of accountants or professionals who work in accounting, resulting in 102 participants. The findings show that more than 70% of respondents perceive a “very high” or “high” level of adherence, highlighting the groups of “Investments” (87%) and “Obligations due to Competence” (86%). On the other hand, accounts in the “Contingent Assets and Liabilities” (64%) and “Intangible” (67%) groups still face resistance in adopting the PIPCP. It was also observed that adherence deadlines were mostly respected, more than 70% joined before the mandatory period. This finding, in relation to the study by Ravanello et al. (2015), reflects progress in adherence to the accrual regime of municipal public entities in RS. However, research participants highlight the need to integrate auxiliary systems with accounting systems. Thus, the research encourages the discussion of adherence to the PIPCP by municipalities and highlights the perception of relevance, pertinence and effectiveness of application. It also contributes by exploring the perception of accountants about the degree of adherence and level of voluntary and mandatory disclosure in municipalities. This helps in understanding the weaknesses attributed to each aspect of the procedures relating to its application, providing support for control bodies to develop strategies aimed at the adoption needs of municipalities in Rio Grande do Sul, generating information comparable to other public entities.
