THE CONTRIBUTION OF THE NEW PUBLIC ACCOUNTING ABOUT THE EFFECTS OF POLITICAL CYCLES IN BRAZIL

Authors

  • Guilherme Fernandes Amaral
  • Diana Vaz de Lima

Abstract

From the study on the effects of political cycles in Brazil, it is observed that governments tend to act according to their personal interests or partisan at election period in order to conquer the expected result at the polls. According to the literature, the management of public assets, shares opportunistic politicians with electoral purposes, has repercussions in the records and financial statements, which have the function of showing the financial position of the public entity. Whereas the public accounting experiences a moment of convergence to international standards, which, it is hoped, allow more control over the public accounts, the objective of the present study is to analyze the contribution of the new public accounting about the effects of political cycles in Brazil . In the research was conducted exploratory study in which we sought to relate the effects of political cycles evidenced in the literature with the new regulations of public accounting in Brazil: International Public Sector Accounting Standards (IPSAS), Brazilian Accounting Standards Applied to the Public Sector (NBCASP) Applied Accounting Manual and the Public Sector (MCASP). The results show that the new public accounting can help to mitigate the effects of political cycles in Brazil, due to the focus on the completeness registration of assets and liabilities and the adoption of accrual basis that permeate the new accounting standards.

 

Keywords: Political Cycles. Public Accounting. Convergence Process.                                      

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Published

23-09-2013

How to Cite

AMARAL, G. F.; LIMA, D. V. de. THE CONTRIBUTION OF THE NEW PUBLIC ACCOUNTING ABOUT THE EFFECTS OF POLITICAL CYCLES IN BRAZIL. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 2, p. 173–189, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4156. Acesso em: 23 nov. 2024.

Issue

Vol. 5 No. 2 (2013): Jul./Dez.

Section

ARTICLES

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