Implementation of the New Public Accounting in the Federal Public Administration - from the perspective of the evaluation of management reports for the years 2018 to 2020

Abstract

The objective of this study was to evaluate the applicability of the new public accounting in the Brazilian public sector of federal agencies. This is a qualitative and quantitative research, with a documentary procedure through exploratory descriptive analysis, based on the evaluation of 155 statements from accountants from federal agencies, obtained from management reports for the years 2018, 2019 and 2020. 117 units were identified with an indication of restriction, representing 75.5% of the 2020 sample, with the most mentioned dealing with Inventories, Fixed Assets and Intangible Assets procedures. And justifications were collected contemplating barriers and difficulties in the process of implementing the NBCASP, the most recurrent being, such as System problems, Inventories of Inventories and Movable Goods, Complexity of Processes and High Number of Patrimonial Items. From the results of the Chi-Square test, applied to the three tabulated years, it was found that the restrictions are common in the three size classes of total assets. The result demonstrates that the implementation process of the NBCASP, in progress, presents difficulties, requiring effort from the main actors involved. As barriers outside the accounting departments that need to be overcome together with managers and accountants, they need to position themselves to define the necessary requirements for the implementation of NBCASP, requiring changes, improvements in systems, internal procedures and training of people.