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ANÁLISE DA ADOÇÃO DO REGIME DE COMPETÊNCIA NO SETOR PÚBLICO INTERNACIONAL

2013; Faculdade Santo Agostinho; Volume: 10; Issue: 1 Linguagem: Inglês

10.12819/2013.10.1.3

2317-2983

Maria Elisabeth Moreira Carvalho Andrade, Luiz Nelson Guedes de Carvalho,

Public Health in Brazil

The public debt in Europe is causing an intense debate about transparency and accountability in the public sector.The article analyzes the international experience regarding the adoption of the accrual basis of accounting in the public sector.The implementation of the accrual accounting in the public sector is still an open question, there is no consensus so far, the literature of the best model for the public sector.This is an exploratory study with a qualitative approach and carried out by means of literature.Of the several articles and documents analyzed include experiments were successful and unsuccessful.As Brazil is still in the process of convergence, there is no way making an empirical analysis of its effects, but it is important that the country learn from the experiences of countries that already have accounts on an accrual basis for several years.It is concluded that there is a general format which may be applied indistinctly to all countries.Admittedly, the accrual basis of accounting is more informative, but the features created for the private sector must be adapted to the reality of the public sector.