Percepção das dificuldades de implementação das normas brasileiras de contabilidade relativas à depreciação de elementos do ativo imobilizado em prefeituras do MS

Abstract

With the changes in the Accounting Standards Applied to the Public Sector (NBCASP), especially in the Standards Brazilian Technical NBC T 16.9, that treats the process measurement depreciation, the present study aimed to identify the difficulties that the prefectures of the state of Mato Grosso do Sul, are facing to implement the standards, relating to the depreciation of elements of fixed assets, since the year 2012, when it became mandatory measurement. To reach this goal were collected from 5 (five) prefectures of the state, 10 (ten) responses on each factor considered as a possible difficulty. This is a search of character, descriptive and exploratory, with a qualitative approach, with says regard to the means: bibliographic, documental, field research and data collection with users from the area. The results achieved demonstrate that the difficulties of implementation of NBCASP, in the prefectures of Mato Grosso do Sul, match those found in the literature; the factor most calls the attention is the hierarchical structure in the Public Sector (the individual greater political power prevails over technical knowledge), with a degree of frequency median of 7,5 in the opinion of the respondents on the questionnaire closed; the same factor was cited with other words in the answer of the question open “personal commissioned occupying office of management”.