A percepção dos contadores, no âmbito da Subsecretaria de Contabilidade Geral do Estado (SUBCONT) da Secretaria de Fazenda do Estado do Rio de Janeiro (SEFAZRJ), sobre o processo das convergências às Normas Internacionais de contabilidade

Abstract

The purpose of this study was to analyze the perception of accountants, within the scope of the General Secretariat for State Accounting (SUBCONT) of the Rio de Janeiro State Finance Secretariat (SEFAZ-RJ), investigating how this perception has influenced the preparation and elaboration financial statements. The study investigates whether the process of convergence with international accounting standards, in the view of SEFAZ-RJ accountants, has corroborated with the improvement of social control. This study had as research problem the following question: what is the perception of accountants of SUBCONT of SEFAZ-RJ, regarding the quality of accounting information and compliance with international accounting policies and practices in the preparation of financial statements. The justification for this research is supported by the possibility of expanding the improvement of accounting practices in the public area by giving voice to the accountants of SUBCONT of SEFAZ-RJ. It is also justified by the interpretation of laws and international accounting standards converging to public accounting in Brazil, contributing with other Brazilian state entities in the improvement of social control. This research presented a qualitative and descriptive methodology, using information collected through the application of a questionnaire. It was concluded, based on the opinion of the respondent accountants, that the convergence process brought improvement in the disclosure of the financial statements and in the transparency of the information, thus contributing to the improvement of the understanding and consistency with regard to social control.