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Previous issue date: 2014-09-22 / Social services, also known as the \"S\" System are entities created by law, of legal regime of private law and non-profit. They were instituted to provide assistance or teaching to certain social categories, with administrative and financial autonomy. The process of convergence of accounting practices in Brazil to international accounting standards has reached virtually every profit-making entities, spread to the public sector as a whole, and it was the same for the entities of the \"S\" System. According to NBCASP Brazilian standards applied to the public sector, which deals with the convergence with international standards, in 2012, the \"S\" System had to fully adopt NBC T 16. Considering that such changes can bring significant economic impacts to the sector, the aim of this work was to analyze, from the perception of accounting professionals, the difficulties in the adoption of NBCASP, the likely impact on equity and income, and the relevance to the industry, with new accounting practices adopted by Senac Regional Departments (DR), throughout the national territory. Moreover, to evaluate the stage of adoption. The research was conducted through a questionnaire to professionals responsible for the financial information of the 28 DR that made up the population sample of the sector. The results were submitted to descriptive analysis, to basic techniques of exploratory analysis, and statistical analysis techniques. It was noted, among other things that, in the perception of accounting professionals, the adoption of NBCASP can provide impacts to equity and income for the sector entities. The study revealed variables that cause difficulties in the adoption process and enabled to measure the degree of compliance adoption of NBC T 16. However, about the importance of adopting NBCASP, the adoption brought positive results for Senac, with \"transparency in the disclosure of the entity assets\" ; \"more appropriate and targeted financial position for the economic reality of the Entity\"; \"reliability of financial indicators for decision-making\"; \"professional improvement of with the proper use of accounting mechanisms\"; \"integration between sectors unrelated to accounting.\" / Os Servi??os Sociais, tamb??m conhecidos como Sistema S s??o entidades criadas por lei, de regime jur??dico de direito privado, sem fins lucrativos. Foram institu??das para ministrar assist??ncia ou ensino a determinadas categorias sociais, tendo autonomia administrativa e financeira. O processo de converg??ncia das pr??ticas cont??beis no Brasil para as Normas Internacionais de Contabilidade atingiu praticamente todas as entidades com ou sem fins lucrativos, estendeu-se para o setor p??blico como um todo, e n??o foi diferente para as entidades do Sistema S . Segundo consta nas NBCASP Normas Brasileiras Aplicadas ao Setor P??blico, quem trata da converg??ncia com as Normas Internacionais, o Sistema S ficou obrigado, a partir de 2012, a adotar integralmente a NBC T 16. Ao considerar que tais mudan??as poder??o trazer impactos econ??micos significativos para o setor, este trabalho objetivou a conhecer, a partir da percep????o dos profissionais de contabilidade, quais as dificuldades para a ado????o das NBCASP, os prov??veis impactos no patrim??nio e no resultado e a relev??ncia para o setor com as novas pr??ticas contab??is adotadas pelos Departamentos Regionais do Senac, espalhados pelo territ??rio nacional. Ademais, avaliar seus est??gios de ado????o. A pesquisa foi realizada pela aplica????o de question??rio aos profissionais respons??veis pelas informa????es cont??beis dos 28 Departamentos Regionais que compuseram a amostra populacional do setor. Os resultados foram submetidos resultados ?? an??lise descritiva, a t??cnicas b??sicas de an??lise explorat??ria e t??cnicas de an??lise estat??stica. Observou-se, entre outros aspectos, que, na percep????o dos profissionais cont??beis, a ado????o das NBCASP proporcionar?? impactos no patrim??nio e no resultado para as entidades do setor. O estudo revelou vari??veis dificultadoras no processo de ado????o e possibilitou medir o grau de conformidade de ado????o da NBC T 16. Contudo, a respeito das relev??ncia, a ado????o das NBCASP trouxe resultados positivos para o Senac, com transpar??ncia na evidencia????o do patrim??nio da entidade ; situa????o patrimonial mais adequada e voltada para a realidade econ??mica da Entidade ; confiabilidade nos indicadores cont??beis para as tomadas de decis??es ; aperfei??oamento da profissional com o uso adequado dos mecanismos cont??beis ; integra????o entre os setores alheio a contabilidade .
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/552 |
| Date | 22 September 2014 |
| Creators | Oliveira, Wando de |
| Contributors | Weffort, Elionor Farah Jreige, Cabello, Ot??vio Gomes, Parisi, Claudio |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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