As normas brasileiras de contabilidade aplicadas ao setor público e os demonstrativos contábeis na avaliação de desempenho da gestão pública municipal: os casos de Jumirim e Laranjal Paulista/SP

Abstract

With the constant changes made in recent years in the Brazilian accounting, managers at all levels of government to heed the importance of accounting tool for monitoring your government management. Targeting assistance to municipal administrators, this study aimed to analyze the effectiveness of the financial statements required by NBCASP, focusing on the outcome of the Budget and Balance Sheet, the assessment of economic / financial performance, within the municipalities of Jumirim and Laranjal Paulista. Therefore, we used bibliographical research, document, as well as conducting interviews with the Orangery Paulista city manager. The case study was carried out based on the balance sheets published in the year 2013 by the municipalities. The study showed the importance of accounting tool for daily control of the entity's assets, and further evaluation of the term of office, presenting also the difficulties in implementing this type of evaluation because of the partial application of accounting standards in the municipalities. Thus, it is concluded that the study is of importance for accounting professionals and municipal managers who seek to improve the performance evaluation of public entities.