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Abstract(s)
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 se deu no dia 1 de janeiro de 2018. O SNC-AP aproxima-se do quadro conceptual do Sistema de Normalização Contabilística (SNC) e das Normas Internacionais de Contabilidade do Setor Público (IPSAS), permitindo assim uma maior comparabilidade da informação financeira, quer a nível nacional quer a nível internacional.
Neste contexto, coloca-se a questão sobre a necessidade e ou obrigação de os serviços e organismos públicos possuírem um Contabilista, especializado em Contabilidade Pública que assegure a preparação da prestação de contas. Esta dissertação terá por objetivo explorar o perfil do Contabilista Público e averiguar se as instituições de ensino superior que formam os Contabilistas estão preparadas para formar este profissional especializado, a nível de licenciatura e mestrado.
Através de um estudo descritivo, verificou-se que as universidades e politécnicos possuem formação em Contabilidade Pública, contudo não foi possível averiguar se as instituições de ensino superior estão a preparar os alunos para exercerem funções de Contabilista Certificado nas entidades públicas devido à ausência de resposta por parte dos peritos ao questionário.
Upon the entry into force of the Decree-Law 192/2015, the Accounting Normalisation System for Public Administration (SNC – AP) is approved, whose entry into force was on January 1st 2018. The SNC-AP is closer to the conceptual board of the Accounting Normalisation System (SNC) and the International Public Sector Accounting Standard (IPSAS), allowing it to have a bigger chance of information comparability of the financial information, whether it is on a national or international level. In this context, it is up for debate about the necessity or obligation of the services and public organisms to possess a Public Accountant, specialized in Public Accounting that will assure the preparation of the provision of accounts. This dissertation has the goal of exploring the profile of the Public Accountant and determine if college education institutions that are training the Accountants are ready to train this type of specialized professional, on a degree and Master’s degree level. Through a descriptive study it was confirmed that universities and polytechnics hold training in Public Accounting, however it wasn’t possible to determine if college education institutions are preparing the students to execute tasks of a Certified Accountant at public entities given the absence of answers from the experts on the questionnaire.
Upon the entry into force of the Decree-Law 192/2015, the Accounting Normalisation System for Public Administration (SNC – AP) is approved, whose entry into force was on January 1st 2018. The SNC-AP is closer to the conceptual board of the Accounting Normalisation System (SNC) and the International Public Sector Accounting Standard (IPSAS), allowing it to have a bigger chance of information comparability of the financial information, whether it is on a national or international level. In this context, it is up for debate about the necessity or obligation of the services and public organisms to possess a Public Accountant, specialized in Public Accounting that will assure the preparation of the provision of accounts. This dissertation has the goal of exploring the profile of the Public Accountant and determine if college education institutions that are training the Accountants are ready to train this type of specialized professional, on a degree and Master’s degree level. Through a descriptive study it was confirmed that universities and polytechnics hold training in Public Accounting, however it wasn’t possible to determine if college education institutions are preparing the students to execute tasks of a Certified Accountant at public entities given the absence of answers from the experts on the questionnaire.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Contabilidade pública SNC-AP Contabilista público Public accounting Public accountant