Brasil rumo aos padrões internacionais de contabilidade para o setor público: uma análise sob a ótica do Financial Management Reform Process Model de Lüder.

Abstract

The term Accounting System defines the whole modeling by which the internal and extern data are treated, in a structured way, in order to attend the demands attributed to the accounting profession (whether in the private business or governmental systems), including the accountancy's intrinsic and extrinsic factors and their inter-relationships. The variations of these factors lead to the development of specific national systems. In the international classifications of these systems, influences are still identified, like those coming from the United States, United Kingdom and Europe, or a micro or macro direction, also known as "Anglo-Saxon model" or "continental model". There is also a relation between the development levels of the public and private business accounting. The principal determinative causes of the accounting diversity are connected with the variables of the model proposed by Lüder in order to evaluate the government financial reforms (the FMR), this fact, consequently, determined the choice of the referred model to carry out the analyses of this study. The research was driven by methodology proceedings of theoretical nature, with an exploratory and descriptively characters, in which can be noticed that the IFAC is considered responsible by the major efforts in the accounting harmonization process of the public sector as well as that a significant number of countries is accepting the IFAC as the issuing accounting international standards. However, countries that adopted integrally the IPSAS are exceptions. The standards of government accountancy issued by the IFAC (IPSAS) have, in fact, been serving like a quality standard, rather than a rule to be followed. The analysis of the principal national determinative characteristics of the accounting diversity, faced by the adoption or adaptation of the international standards of the IFAC for the public sector and under the vision of the FMR, indicates that, in Brazil, the accounting system of the public sector is more favorable to the convergence to the international standards of Accountancy of the IFAC.