Estudo evolutivo da Contabilidade pública no Brasil e as ações do Conselho Federal de Contabilidade diante dos novos rumos da Contabilidade aplicada ao setor público

Abstract

This study aims to analyze the evolution of the Public Accounting in Brazil, with the arrival of the Portuguese royal family and the 1808 edition of the Royal Permit, to the present day, with the release of the Brazilian Accounting Standards Techniques applied to the public sector (NBC TSP), and the convergence in the public sector of the international accounting standards, by the study Group of public area of the Brazilian Federal Accounting Council (CFC) with collaboration of public and private entities. Since it is a study based on historical facts, the qualitative approach was chosen to achieve the goals of this study. The method adopted was bibliographical review as a way to report the historical study of Public Accounting and checking past processes, in each age, and their influence on today's accounting procedures, making easier the analysis of the phenomena in the social environment, among the conditions and their concomitant changes. The results show that actions and the among of many agencies in the public and private administration, particularly the Brazilian Federal Accounting Council, in favor of adopting a new accounting standard applied in the public sector, led to emphasize the Accounting as social science that studies the asset, matching the accounting rules to the legal norms.