Análise da Implantação dos Procedimentos Contábeis Patrimoniais: um Estudo de Caso no Estado do Rio de Janeiro

Abstract

The globalization process caused changes in the world economic scenario, publicizing the relevant changes in the accounting information of public entities. In this sense, since 2008, public accounting in Brazil has been undergoing an evolution process, aiming to reaffirm accounting as a science and, mainly, to rescue or its object of study, that is, public patrimony. It is noted in several surveys that this change is not an easy task and has been occurring gradually, due to the various difficulties reported by the federal entities. In this sense, this study has as its general objective the analysis of the implementation stage of the Equity Accounting Procedures (PCP), in the State of Rio de Janeiro, related to the convergence process of Accounting Applied to the Public Sector (CASP) to the international standards, required by the Plan for the Implementation of Equity Accounting Procedures (PIPCP) published by Ordinance STN nº 548/2015. The adopted methodology was provided as for the objective in descriptive and as for the procedure of data collection in case study, whose object of study was a Sub-Secretariat of General Accounting of the State of Rio de Janeiro (SUBCONT). To collect the data, document analysis, interviews and questionnaires were used. The interview was conducted with the Subsecretary of General Accounting of the State of Rio de Janeiro and the questionnaire was conducted with 12 professionals working in the normative area of SUBCONT. A bibliographical and documentary research was also adopted, allowing a theoretical and legal basis for the study, and how much the approach to the problem was classified as qualitative. The analysis of the data reveals that the level of implementation of the Equity Accounting Procedures (PCP) in the ERJ, is ineffective, considering that there are procedures with deadlines already exceeded, as determined by Ordinance STN nº 548/2015. It was found that this delay is due mainly to the financial and human rationing caused by the fiscal crisis in the State that began in 2016, which continues today, resulting in a reduction in the number of professionals dedicated to the implantation of PCPs. It was found through the questionnaire that the professionals involved in the process have a high level of education, but have little time in the sector. As a proposal for solving the difficulties encountered, it is indicated that top management is convinced of the importance of implementing the PIPCP; investment in training of professionals; hiring staff; and creation of a team dedicated to the implementation of accounting procedures not yet adopted by ERJ