Adopción del presupuesto por devengo en Brasil basado en experiencias en EE.UU, Canadá, Reino Unido, Australia y Nueva Zelanda
DOI:
https://doi.org/10.21680/2176-9036.2025v17n1ID33352Palabras clave:
presupuesto de devengo. NICSP. Anglosajón. Nueva administración pública.Resumen
Objetivo: Analizar la viabilidad de adoptar el presupuesto devengado en Brasil.
Metodología: Carácter cualitativo, exploratorio, bibliográfico, documental y de análisis de contenido, con la catalogación de materiales basada en atributos ambientales (compromiso político, capital humano, sostenibilidad a largo plazo y política macroeconómica) y atributos técnicos (depreciación y valoración de activos, gasto de capital, simetría entre informes, reconocimiento de beneficios y responsabilidad). El trabajo es de carácter comparativo basado en experiencias de Estados Unidos, Canadá, Reino Unido, Australia y Nueva Zelanda.
Resultados: Los exámenes de atributos ambientales en comparación con los técnicos resultaron ser más homogéneos en referencia a los países analizados. Se identificó que los atributos técnicos fueron los más casuísticos, buscando atender situaciones específicas de los países participantes. En Brasil, si la reforma se implementara aquí, el estudio señaló que los atributos de la política macroeconómica (ambiental) y la rendición de cuentas (técnica) serían favorables.
Aportes del Estudio: Se identificó que las experiencias más avanzadas en materia de presupuesto devengado provienen de países de origen anglosajón, cuyos sistemas contables son convergentes con los utilizados por las empresas. En este sentido, se espera que el trabajo pueda contribuir a ampliar la discusión de la sistemática, con la indicación de atributos ambientales y técnicos que pueden ser considerados facilitadores y/o obstaculizadores del proceso.
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