Accounting compliance and the implementation of accrual accounting policies: analysis of Brazilian municipalities in the state of Rio de Janeiro
DOI:
https://doi.org/10.14392/asaa.2022160103Keywords:
Accountant, Civil Service, Compliance, IPSAS, Contingency ModelAbstract
Objective: To identify the relationship between accounting compliance and the implementation of accrual accounting policies from the IPSAS adoption.
Method: The independent variable (accounting compliance) was constructed through improprieties from accrual, budgeting, and fiscal accounting obtained from the courts of accounts’ reports; while the dependent variables (mandatory or voluntary implementation of accrual accounting policies) were measured by counting the number of accrual accounting policies fulfilled by 88 of the 92 Brazilian municipalities in the state of Rio de Janeiro. Poisson and negative binomial regression models were used to identify the relationship.
Results: The results do not indicate the statistical significance of the accounting compliance with the accrual accounting policies implemented. Instead, they point out the positive relationship of implementation with the opinion issued by the courts of accounts, the population range, and the information technology governance index. The expenses in the administration role presented a negative relationship with the accrual accounting policies implemented.
Contributions: In addition to contributing to the measurement of public sector accountants’ qualification, the findings of this study contribute to the understanding of the role of the public sector accountant in reform processes. Accounting information aims to support decision-making and promote accountability. Public sector accountants are essential for generating this information and this study innovates by addressing the relationship between public sector accountants and the implementation of accrual accounting policies from the IPSAS adoption through the population of municipalities in a Brazilian state.
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