Difficulties in the Profession of Public Accountant a Systematic Mapping in the Brazilian Environment
DOI:
https://doi.org/10.21118/apgs.v16i1.15068Abstract
Research objective: The objective of this research was to identify, group and analyze the main factors associated with the difficulties faced in the profession of accountants in the public sector of the Federal Excutive Branch.
Theoretical Framework: Literature review of the profile, the skills and the competences of accounting professionals and adoption of internationals accounting standards for the public sector (IPSAS).
Method: Twenty-four possible situations of difficulty in the accountants' routine were identified. Methodologically, a quantitative, exploratory approach was used, with a cross-section and a questionnaire. Data collection was carried out by means of an electronic questionnaire, whose sample was represented by 169 respondents from the federal executive branch in all states of Brazil.
Results: The results pointed to the inefficient training of the surveyed accountants as the main difficulty, given the new changes in Brazilian public accounting.
Originality: Factors associated to the difficulties of public accountants, before the adoption of IPSAS in Brazil, it is a contribution that enables the achievement of the necessary actions to improve the training of accountants public sector and potential changes in the organizational environment of the Brazilian public administration.
Theoretical and practical contributions: In accordance with the convergence with the international public sector accounting standards in Brazil (IPSAS), the study contributes to the academic debate in the process of training and professionalization of the public sector accountant of the federal government, because the results will be useful for the effectiveness and/or or improvement of technical, methodological, managerial and organizational guidelines in order to mitigate the difficulties faced and identified in this research.
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