Avaliação das demonstrações contábeis dos municípios da microrregião de Pato Branco/PR frente às normas brasileiras de contabilidade aplicadas ao setor público (NBCASP)

Abstract

Brazilian accounting standards applied to the public sector (NBCASP) implemented for the public administration several advantages, such as the generation of useful information for decision-making on the part of public managers, the possibility of comparability between the Federation and entities between different countries, the improvement in the process of accountability by both parties of the courts and control bodies and the society. The aim of this study is to evaluate whether, concluded the period of convergence, the financial statements published by the counties of Microregion of Pato Branco/PR are suitable to NBCASP. This is an exploratory research, where the primary data was collected through interviews and also by documentary analysis. The sample is composed by ten town hall of the counties that take part the Northeast region of Pato Branco-PR: Bom Sucesso do Sul, Chopinzinho, Coronel Vivida, Itapejara D'oeste, Mariópolis, Pato Branco, São João, Saudade do Iguaçu, Sulina and Vitorino. Despite of the faced difficulties, especially concerning the collection of financial statements the results obtained between documentary and the applied interview analysis were similar and complementary. It was possible to identify the level of adaptation of these counties as acting in accordance with the law. However, it can be concluded that although the time limits to the new standards being finalized, they are not yet in full agreement with the established. One can see that the process occured gradually and it is still in progress. The deadline for adequacy of financial statements was established at the end of 2014, however there are still many adjustments to be performed.