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Accounting information system for managing public in accordance with international standards

Abstract

The managerialism or new public management that comes from the New Public Management has its origin in the theory of public choice and scored the 90 reform of the State and the recovery of governance or the financial and administrative capacity to implement the policy decisions taken by the government was one of the major issues regarding the reform of the state. In this quest for modernization of Brazilian states is part of the convergence with International Accounting Standards Applied to the Public Sector, this process is led by the non-governmental organization International Federation of Accountants. In Brazil, the forecast for the disclosure of financial statements within the proposed new standards is 2014. Difficulties always arise in accounting, especially when it has to define and harmonize accounting worldwide, and present its financial statements under other standards. Accounting as the science of asset control, is directly related to the degree of development of societies, cities or nations and the impact of the environment in which it operates, is strongly influenced by new information technologies. Institutional Theory subjected to systematic challenges, remains able to offer alternative and useful insights for social phenomena in different times and contexts. The sociological orientation of institutional theory examines the organization-environment relations. In designing the institutional theory to understand the perceptions of practices in organizations, how they occur, it is necessary to understand how organizational actors construct and reconstruct meanings and how they share and interpret these meanings. For purposes of this study are understood by Practice standards, rules, routines, procedures and traditions that make the job through social habits characterized in the form of making culturally specific activity. Also has the actors of the action that will be called in this study practitioners, and represent in individuals who are part of the organizational environment doing and redoing the system daily accounting practices and these are shared, integrated with other sectors. The notion of practice has a broad sense, comprising standards, skill and meanings, which effectively makes up the legitimate practice. Legitimacy is a generalized perception or assumption that the actions of an entity are desirable or appropriate within some socially constructed system of norms, values, beliefs and definitions. Considering the substantial and significant changes in both normative view as cultural-cognitive in organizational practice passing the accounting system in the Brazilian public sector, this study provides a central research problem: a) as the legitimacy of the change process occurs with the deployment of converged accounting information system to the International Standards for the Public Sector in Brazil; b) facilitating and hindering factors are identified with the adequacy of the Brazilian system to international standards? And based on the approaches of the theory of systems and institutional, will check in five sectors Accounting Departments of State Farms of the Federation in the North-Manaus, Florianópolis-South Region, Central Region West-Cuiabá, Northeast-Teresina, and Southeast-São Paulo, the practice of implementation of International Accounting Standards in the public sector, its understanding in the perception of public accountants, identifying facilitators items or hinder the adaptation of Brazilian accounting system to international standards. This study will enable the academy to reflect the theoretical framework in practice resizing to identify the model of current accounting system and from the results obtained, we can get to propose a new model accounting system for public management. (AU)