GOVERNMENTAL ACCOUNTANCY RULE-MAKING: CRITICAL FACTORS THAT IMPACT ON INFORMATION PROVIDED TO ACCOUNTING INFORMATION USERS

Abstract

This article aims at studying the current situation of Governmental Accountancy as an interest system information for internal and external users of the State, mainly from parameters established by the Law of Fiscal Responsibility (Additional Law no. 101/2000) that are directed at good governmental governance, such as planning, transparency, control and the adoption of responsibility that represent a considerable advance, which together with the obligatoriness to consolidate public accounts of all federate departments (the Union, States, Federal District and Municipalities) represent a considerable advance for the integration of macroeconomic information of the Brazilian public sector.
In this regard, the work not only focuses on the lack of harmonizing norms of state motions in public sectors but on different interpretations of the same administrative facts, such as net current income, expenses with staff, tax income withheld at source and indebtedness, for example.
The research shall be exploratory regarding the purposes and documental concerning the means as of the theoretical benchmark and the identification of edited norms by the National Treasury Secretariat and the Audit Office, which shall take legal documents such as the following as a base: laws, decrees and normative instruments, and bibliographical references such as books, magazines, newspapers and sites concerning the accounting area. Its aim will be to reveal that accounting information should not be restricted to the scope of the Union or of each of the States and municipalities, for it should be in the best interest of users for statements to transmit the same message, thus making the adequate decision taking process for investments, financing, indebtedness, net current income and other necessary parameters possible for good fiscal management and for the consolidation of Financial Statements.
The results of the research reinforce the idea that the studies about Governmental Accounting need to evolve in the sense that harmonization is an important step to create norms for the rules that register the transactions that move the patrimonial mass, thus allowing public administrators to make actions, projects and programs evident in a clear fashion on the one hand, and for citizens to judge such administrators on the other.