Advances in Scientific and Applied Accounting https://asaa.anpcont.org.br/index.php/asaa <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> AnpCONT en-US Advances in Scientific and Applied Accounting 1983-8611 <p style="text-align: justify;">Copyright for articles published in the <strong>ASAA Journal </strong>is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The <strong>ASAA Journal</strong> will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).</p> Accounting compliance and the implementation of accrual accounting policies: analysis of municipalities in the state of Rio de Janeiro https://asaa.anpcont.org.br/index.php/asaa/article/view/904 <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> Maiara Sasso Rosangela Pereira Ramos Patrícia Siqueira Varela Copyright (c) 2023 Maiara Sasso, Rosangela Pereira Ramos, Patrícia Siqueira Varela https://creativecommons.org/licenses/by-nc/4.0 2023-01-01 2023-01-01 035 051/052-068 10.14392/asaa.2022160102