Loading...
Publication
Implementação do Sistema de Normalização Contabilística para as administrações públicas na Guarda Nacional Republicana
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 8.74 MB | Adobe PDF |
Authors
Abstract(s)
O presente trabalho de investigação aplicada pretende responder à seguinte pergunta de partida: “quais os principais desafios subjacentes à adoção do Sistema de Normalização Contabilística para as Administrações Públicas na Guarda Nacional Republicana?”.
A investigação foi conduzida através do método hipotético-dedutivo e do método inquisitivo, com três fases distintas, embora complementares entre si: concetual, metodológica e empírica. Para a recolha e análise de dados realizaram-se inquéritos por questionário, entrevistas e análise documental.
Da investigação realizada, foi possível concluir que a Guarda ainda não se encontra em condições de elaborar o seu balanço de abertura, uma vez que ainda existem alguns aspetos para a transição que não se encontram assegurados, nomeadamente nem todos os ativos se encontram reconhecidos, como por exemplo a utilização operacional de bens apreendidos, bens cedidos, legados e doados e as cauções pecuniárias.
Foi, também, possível perceber que existem ativos reconhecidos como inventários que não cumprem os critérios de reconhecimento. No que respeita à mensuração do património imobiliário este encontra-se mensurado por valores simbólicos, não respeitando o normativo. Quanto à informação divulgada, conclui-se que a Guarda não reúne condições para divulgar os ativos contingentes decorrente das coimas. Salienta-se que algumas destas situações já se verificavam no anterior Plano. Como principais constrangimentos à implementação do normativo, os inquiridos referem a falta de formação em contabilidade, bem como a falta de envolvimento e acompanhamento das Unidades.
The presented research should answer to the following question: "what are the main movements behind the adoption of Sistema de Normalização Contabilística para as Administrações Públicas in Guarda Nacional Republicana?". The research was conducted through the hypothetical-deductive method and the inquisitive method, with three distinct phases, although complemented with each other: conceptual, methodological and empirical. For data collection were made analysis, questionnaires, interviews and documentary analysis. From the investigation made, it was possible to conclude that the Guarda isn’t ready for the time being to prepare the balance sheet, because some aspects in consideration aren’t assured, in particular not all assets are recognized such as the use of seized goods, transferred, ceded and donated assets and the pecuniary bail bonds. It was also possible to understand that exist known actives, such as inventories, don’t follow the needed criteria’s. Regarding the measurement of the real estate assets, this is measured by symbolic values, not respecting the rules. As to information disclosed, it appears that the Guarda does not meet the conditions to disclose contingent assets as a result of fines. It should be noted that some of these situations were already there in the previous Plan. The main constraints to the normative implementation like the respondents referred a lack of knowledge in accounting, as well as the lack of involvement and monitoring of Units.
The presented research should answer to the following question: "what are the main movements behind the adoption of Sistema de Normalização Contabilística para as Administrações Públicas in Guarda Nacional Republicana?". The research was conducted through the hypothetical-deductive method and the inquisitive method, with three distinct phases, although complemented with each other: conceptual, methodological and empirical. For data collection were made analysis, questionnaires, interviews and documentary analysis. From the investigation made, it was possible to conclude that the Guarda isn’t ready for the time being to prepare the balance sheet, because some aspects in consideration aren’t assured, in particular not all assets are recognized such as the use of seized goods, transferred, ceded and donated assets and the pecuniary bail bonds. It was also possible to understand that exist known actives, such as inventories, don’t follow the needed criteria’s. Regarding the measurement of the real estate assets, this is measured by symbolic values, not respecting the rules. As to information disclosed, it appears that the Guarda does not meet the conditions to disclose contingent assets as a result of fines. It should be noted that some of these situations were already there in the previous Plan. The main constraints to the normative implementation like the respondents referred a lack of knowledge in accounting, as well as the lack of involvement and monitoring of Units.
Description
Keywords
NC-AP GNR Reconhecimento de ativos Património Imobiliário Divulgação de ativos