A importância da nova contabilidade pública para a gestão governamental: estudo de caso do município de São Bernardo do Campo - São Paulo

Abstract

The subject this work is the importance of the new Public Accounting for governmental management, through case study of São Bernardo do Campo city, ‘Sao Paulo’ State. The main purpose this research is determine if municipality is attending modernization processes of Applied Accounting to Public Sector, since applied accounting to public sector has become an instrument of social control, that should be useful to citizens and to controls external and internal. The used methodology was qualitative-exploratory type that was held through a participatory research of Municipality's Accounting Division. The research results show that municipality is partially attending some of NBCs (Brazilian Accounting Standards), through the several divisions of standardization engaged. NBC's T are: 16.1 – Concept, Purpose and Application Field, 16.2 – Patrimony and Accounting Systems, 16.4 – Public Sector Operations, 16.6 – Financial Statements, 16.7 – Consolidated Financial Statements and 16.8 – Internal Control. The research results also shown that the following NBCs T are not attended: 16.9 – Depreciation, Amortization and Depletion, 16:10 – Evaluation and Measurement of Assets and Liabilities at Public Sector Entities and 16:11 – Costs Information System of Public Sector.