Banca de DEFESA: TIAGO MOTA DOS SANTOS

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : TIAGO MOTA DOS SANTOS
DATE: 06/03/2023
TIME: 10:30
LOCAL: Sala de Reunião 2 da FACE - C1 59-12 e Ambiente Virtual Teams (ID: 232 683 240 589 Senha: xvXF8v)
TITLE:

CONCEPTUAL STRUCTURE OF THE IPSASB AND ITS INFLUENCE ON CULTURE LOCAL ACCOUNTING STANDARDS: An Approach from the Perspective of Internal Users

KEY WORDS:

Accounting Applied to the Public Sector. IPSASB. Conceptual Structure. Internal Users. Qualitative research.

PAGES: 205
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

In recent times, international accounting standards have been heralded as a universal financial reporting language that is rapidly replacing national accounting standards. And after the convergence process starts, what happens to the internal users? Usually, the work of disseminating the norms is intense at the beginning, several specific standards are converged and put into use, over time specific issues arise for each public sector entity that are not covered by the existing standards. It is at this moment that questions begin in places governed by rules such as normative standards: “If I apply the concept contained in the conceptual framework, will internal audit question?”, “What are the acceptable risks in this audit work given that there is no specific rule?”, “What context was the accountant inserted in to make this decision to recognize or not a certain asset or liability?”, “As an auditor, how will I deal in the report with the differences between the Law and the essence of form?” Thus, the answers to these questions lead to a decision being made whether or not to use the general norm or to be based on the opinions or interests of the people involved in the process. Thus, it was observed that there are several unanswered questions that can help to understand the reasons that lead internal users to make decisions in an environment of conflict between using norms based on rules or standards based on principles. In this area, the objective of this thesis is to investigate whether the IPSASB's Conceptual Structure is capable of providing a cultural change, that is, an accounting based on principles instead of an accounting based on rules from the perspective of internal users. To achieve it, 24 semi-structured interviews were carried out, because the investigation seeks to understand the local cultural change of internal users in the face of the use of a generalist norm. The examination technique was content analysis in order to compare the responses collected in the interview with the dictates of the new institutional sociology. The results show, in the opinion of the group of interviewees, the use of a general norm, the IPSASB Conceptual Structure, can provide a cultural change in the local normative pattern and in the behavior of internal users over time, this is corroborated by the literature that it deals with cultural change stating that it does not happen overnight, but at a slow pace. The contributions of this research are: bringing academia closer to accounting practice, bringing to light the opinion of internal users, it collaborates by exposing the weaknesses and strengths of the local standardization process, it can serve as an example for other nations that intend to go through this process , favors the understanding of how the historical process of cultural formation of local internal users can be changed due to the use of a generic norm, also contributes by demonstrating that the convergence process may have occurred in Brazil in the search for external legitimation or on behalf of of the evolution of accounting as a profession and contributes to research on the process of accounting colonization, to research in the field of accounting standardization, to research on the process of convergence in accounting applied to the public sector and to studies of cultural change based on the new institutional sociology.

BANKING MEMBERS:
Interno - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Interno - 3069694 - JOAO ABREU DE FARIA BILHIM
Presidente - 2122897 - JORGE KATSUMI NIYAMA
Externa à Instituição - PATRICIA SIQUEIRA VARELA - USP
Externo à Instituição - RICARDO ROCHA DE AZEVEDO - UFU