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Publication
A implementação do SNC-AP: o caso da Câmara Municipal de Loulé
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Abstract(s)
A necessidade de informação contabilística atempada, fiável e comparável é uma realidade que tem crescido, ao longo das últimas décadas, não só como consequência da internacionalização e globalização da economia, mas, também, de uma maior consciência e noção da gestão, num ambiente que se verifica cada vez mais dinâmico e competitivo.
Impõe-se, a adoção das normas internacionais adaptadas ao setor público português, através da implementação do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP) e das suas Normas de Contabilidade Pública (NCP).
Nesse sentido, através do Decreto-Lei n.º 192/2015, de 11 de setembro, foi aprovado o SNC-AP.
O objetivo principal deste estudo será explorar e avaliar o processo de implementação do SNC-AP, na Câmara Municipal de Loulé (CML), de forma a compreender os aspetos mais relevantes do mesmo, as principais resistências e/ou problemas sentidos na sua implementação, a relevância da nova informação financeira, as motivações, as dificuldades e as críticas, através da opinião e perceção dos colaboradores do Departamento de Administração e Finanças da CML.
Foram aplicados questionários aos colaboradores. Os resultados obtidos demonstram que a implementação do SNC-AP trouxe, genericamente, uma melhoria em termos de fiabilidade da informação contabilística. No que se refere aos colaboradores, estão comprometidos com a mudança, considerando-a positiva.
The need for timely, reliable and comparable accounting information is a reality that has grown, over the last decades, not only as a consequence of the internationalisation and globalisation of the economy, but also of a greater awareness and notion of management, in an increasingly dynamic and competitive environment. It is necessary to implement international standards adapted to the public sector Portuguese, through the implementation of the Accounting Standardization System for Public Administrations (SNC-AP) and its Public Accounting Standards (NCP). In this sense, through Decree-Law No. 192/2015, of September 11, the SNC-AP was approved. The main objective of this study will be to explore and evaluate the implementation process of the SNC-AP, in the Municipality of Loulé (CML), in order to understand the most relevant aspects of it, the main resistances and/or problems felt in its implementation, the relevance of the new financial information, the motivations, difficulties and criticisms, through the opinion and perception of employees of the Department of Administration and Finance. Questionnaires were applied to employees. The results obtained show that the implementation of the SNC-AP brought, generally, an improvement in terms of reliability of accounting information. As for employees, they are committed to change, considering it positive.
The need for timely, reliable and comparable accounting information is a reality that has grown, over the last decades, not only as a consequence of the internationalisation and globalisation of the economy, but also of a greater awareness and notion of management, in an increasingly dynamic and competitive environment. It is necessary to implement international standards adapted to the public sector Portuguese, through the implementation of the Accounting Standardization System for Public Administrations (SNC-AP) and its Public Accounting Standards (NCP). In this sense, through Decree-Law No. 192/2015, of September 11, the SNC-AP was approved. The main objective of this study will be to explore and evaluate the implementation process of the SNC-AP, in the Municipality of Loulé (CML), in order to understand the most relevant aspects of it, the main resistances and/or problems felt in its implementation, the relevance of the new financial information, the motivations, difficulties and criticisms, through the opinion and perception of employees of the Department of Administration and Finance. Questionnaires were applied to employees. The results obtained show that the implementation of the SNC-AP brought, generally, an improvement in terms of reliability of accounting information. As for employees, they are committed to change, considering it positive.
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Keywords
SNC-AP Implementação Câmara Municipal Loulé