ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL

Abstract

This study aimed to analise if the knowledges of Public Accounting listed in disciplines on Accouting courses in the Rio Grande do Sul, provide what is proposed in the specific accounting rules for Public Sector. For such, an index was created, that aim evaluate the subjects adherence in those universities with the rules NBCASP, index named INBCASP. The sample was formed with 28 undergraduated universities in the Rio Grande do Sul state, that provide Accounting courses, presencial mode, that provided their programmatic contents and discipline's summaries about Public Accounting on their web pages or from contatc by e-mail to the course coordinators. The data analysis was based in charts, tables and graphs, elaborated with descriptive statistical techniques and evaluation of mean difference, by ANOVA: one-way. The results with INBCASP revealed that those institutions provide significantly the propositions of Accounting Public Rules Applied for Public Sector in the Accounting Public education, in that the mean adherence was 72,4% when compared with the rules contents. The comparisons made with the requiriment of prerequisite, the number of disciplines offered, the category and the academic organization of the institution, did not reveal significantly statistics diferences within degrees of adherence evaluated. These findings provide a comparison about the gaucha reality with other regions that have been explored on prior studies.