https://asaa.anpcont.org.br/index.php/asaa/issue/feed Advances in Scientific and Applied Accounting 2023-01-01T00:16:00+00:00 Equipe Editorial asaa@anpcont.org.br Open Journal Systems <p><span class="Y2IQFc" lang="en">Welcome to<strong> ASAA Advances in Scientific and Applied Accounting (ASAA Journal)</strong>, the journal of AnpCONT - National Association of Graduate Programs in Accounting Sciences (Brazil).</span></p> https://asaa.anpcont.org.br/index.php/asaa/article/view/904 Accounting compliance and the implementation of accrual accounting policies: analysis of municipalities in the state of Rio de Janeiro 2022-07-22T02:57:42+00:00 Maiara Sasso maiarasassop@gmail.com Rosangela Pereira Ramos rpereira7272@gmail.com Patrícia Siqueira Varela psvarela@usp.br <p><strong>Objective:</strong> To identify the relationship between accounting compliance and the implementation of accrual accounting policies from the IPSAS adoption.</p> <p><strong>Method:</strong> 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 ) was measured by counting the number of accrual accounting policies fulfilled by 88 of the 92 municipalities in the state of Rio de Janeiro. Poisson and negative binomial regression models were used to identify the relationship.</p> <p><strong>Results:</strong> 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.</p> <p><strong>Contributions:</strong> In addition to contributing to the measurement of the accountancy staff 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 the accountancy staff and the implementation of accrual accounting policies from the IPSAS adoption through the population of municipalities in a state.</p> 2023-01-01T00:00:00+00:00 Copyright (c) 2023 Maiara Sasso, Rosangela Pereira Ramos, Patrícia Siqueira Varela