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Advisor(s)
Abstract(s)
Ao longo dos anos, a contabilidade tem vindo a mostrar a sua importância e relevância, não só no setor privado, como também do setor público, envolvendo a diversidade de entidades públicas. Esta notoriedade está associada à necessidade de uma maior transparência das entidades do setor público em prestar contas aos cidadãos e às entidades que os representam.
Após a aprovação e aplicação do Plano Oficial de Contabilidade para o Setor Público (POCP), houve a necessidade de criar um sistema contabilístico que respondesse a algumas exigências do relato financeiro.
O Sistema de Normalização Contabilístico (SNC), foi a maior mudança na normalização contabilística em Portugal depois da introdução do Plano Oficial de Contabilidade (POC), em 1977. Com o Decreto-Lei nº 192/2015, dá-se aprovação do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), cuja entrada em vigor seria no dia 1 de janeiro de 2017. Foi mais tarde adiado para o dia 1 de janeiro de 2018. Todavia, o artigo 98.º da Lei n.º 71/2018, de 31 de dezembro (Orçamento do Estado para o ano de 2019), conjugado com o artigo 86.º do Decreto-Lei de Execução Orçamental para o ano de 2019 estabeleceu uma prorrogação da entrada em vigor do SNC-AP para as entidades da administração local para 1 de janeiro de 2020.
Assim, e através de um questionário semiestruturado, irão ser estudados os comportamentos causados com a mudança, e algumas opiniões sobre a Implementação do novo normativo no seu primeiro ano de adesão. O objetivo principal será analisar a evolução dos profissionais de Contabilidade da Câmara Municipal de Valongo, de modo a avaliar as motivações, dificuldades e críticas em relação à transição e ao novo normativo de contabilidade pública, o SNC-AP.
Over the years, accounting has shown its importance and relevance, not only in the private sector but also in the public sector, involving the diversity of public companies. This notoriety is combined to the need for greater transparency of public companies in reporting to citizens and their representative bodies. After the adoption and implementation of the Official Plan of Public Accounting (POCP), there was a need to create an accounting system that would meet some of the requirements of the financial reporting. The Accounting Standard System (SNC) was the biggest change in accounting normalization in Portugal after the introduction of the Official Accounting Plan (POC) in 1977. With the Decree-Law n° 192/2015, the Accounting Standard System of Public Administrations (SNC-AP) is approved, which would enter into force on January 1, 2017. It was later adjourned until January 1, 2018. However, Article 98 of Law n°71/2018 of December 31, 2018, in conjunction with Article 86 of the 2019 budget implementing decree, established an extension of the entry into force of SNC-AP for local government companies to January 1, 2020. Like this, through a semi structured questionnaire, will be studied the behaviors caused by change, and some opinions about the implementation of the new legislation in its first year of membership. The main objective will be to analyze the evolution of the accounting professionals of the Valongo Common Hall, in order to assess the motivations, difficulties and criticisms in relation to the transition ante the new accounting standard, the SNC-AP.
Over the years, accounting has shown its importance and relevance, not only in the private sector but also in the public sector, involving the diversity of public companies. This notoriety is combined to the need for greater transparency of public companies in reporting to citizens and their representative bodies. After the adoption and implementation of the Official Plan of Public Accounting (POCP), there was a need to create an accounting system that would meet some of the requirements of the financial reporting. The Accounting Standard System (SNC) was the biggest change in accounting normalization in Portugal after the introduction of the Official Accounting Plan (POC) in 1977. With the Decree-Law n° 192/2015, the Accounting Standard System of Public Administrations (SNC-AP) is approved, which would enter into force on January 1, 2017. It was later adjourned until January 1, 2018. However, Article 98 of Law n°71/2018 of December 31, 2018, in conjunction with Article 86 of the 2019 budget implementing decree, established an extension of the entry into force of SNC-AP for local government companies to January 1, 2020. Like this, through a semi structured questionnaire, will be studied the behaviors caused by change, and some opinions about the implementation of the new legislation in its first year of membership. The main objective will be to analyze the evolution of the accounting professionals of the Valongo Common Hall, in order to assess the motivations, difficulties and criticisms in relation to the transition ante the new accounting standard, the SNC-AP.
Description
Versão Final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Contabilidade Contabilista público SNC-AP SNC POCP Administrações públicas Câmara Municipal Accounting Public administrations Public accountant Common hall