PUBLIC ACCOUNTING: THE NEED AND USE OF THE PRACTICE OF ACCOUNTING STANDARDS IN THE PUBLIC SERVICE

Abstract

This study highlights the relevance of the implementation and use of the Brazilian Accounting Standards Applied to the Public Sector (NBCASP), with full adoption at the three levels of government, especially in the City Hall of Crateús, Ceará, by 2024. The objective is to verify how the Public Administration of Crateús has developed the standardization process and the use of the standardization of accounting procedures, based on the Manual of Accounting Applied to the Public Sector (MCASP). In addition, the study seeks to identify the difficulties faced by the Accounting Sector of Crateús in this standardization process and the gains obtained with the implementation of the standards applied to the public sector. To this end, a survey was carried out through manuals, documents and data collection in the municipality. The results indicate that the accounting sector of the municipality has theoretical knowledge about the Brazilian Accounting Standards, evidencing the importance of this knowledge both for more efficient professional performance and for the advancement of Accounting Science.