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Authors
Abstract(s)
A contabilidade pública constitui um dos instrumentos essenciais para a
administração, gestão e prestação de contas das entidades públicas de um país. Há mais
de 20 anos que a contabilidade pública em Moçambique tem sido alvo de várias
alterações, com o objetivo de harmonizar e modernizar os processos da atividade
financeira do estado. Porém, atualmente os esforços canalizados estão virados
maioritariamente para a execução e controlo orçamental, impostos indiretos e
alfândegas, deixando de lado a projeção e o envolvimento das finanças públicas nas
redes financeiras internacionais. Com tudo, para que se a chegue a uma harmonização
contabilística o país deve adotar uma série de normas e boas práticas aplicadas à
contabilidade pública (CP) aceites internacionalmente.
Pretende-se com a realização desta Dissertação de Mestrado, traçar linhas
estratégicas que possam servir de bases orientadoras para uma possível adoção das
International Public Sector Accounting Standards (IPSAS) no setor público
Moçambicano. Nos dias que correm, em matérias de reforma administrativa e financeira
do estado, as IPSAS constituem uma forte referência para um melhor desempenho dos
sistemas contabilísticos.
É neste contexto que surge o International Public Sector Accounting Standards
Board (IPSASB), para dar vazão à diversidade dos sistemas de contabilidade pública
entre os países em todo o mundo. Fomentar e fortalecer a boa gestão das finanças
públicas globalmente por meio da adoção crescente de normas internacionais de
contabilidade do setor público baseadas em acréscimo. Para além de ser a organização
responsável por desenvolver as (IPSAS), o IPSASB também promove a convergência e
adoção internacional das IPSAS. Constitui um suporte ao facilitar e fortalecer a gestão
das finanças públicas dos países, assim como na tomada de decisão na administração
pública respetivamente.
The Public accounting is one of the essential instruments for the administration, management, and accountability of a country's public entities. For over 20 years, public accounting in Mozambique has been subject to several changes, with the aim of harmonizing and modernizing the processes of the state's financial activity. However, these efforts are currently focused mainly on budget execution and control, indirect taxes, and customs, leaving aside the part of projection and the involvement of public finance in international financial networks. However, to achieve accounting harmonization, the country must adopt a series of internationally accepted standards and good practices applied to public accounting. The aim of this Master Dissertation is to outline some strategic lines that can serve as guidelines for a possible adoption of International Public Sector Accounting Standards (IPSAS) in the Mozambican public sector. Nowadays, in matters of state administrative and financial reform, the IPSAS are a strong reference for a better performance of the accounting systems. It is in this context that the International Public Sector Accounting Standards Board (IPSASB) emerges, to give vent to the diversity of public accounting systems among countries around the world. Fostering and strengthening the sound management of public finances globally through the increasing adoption of international, accrualbased public sector accounting standards. In addition to being the organization responsible for developing the (IPSAS), the IPSASB also promotes international convergence and adoption of the IPSAS. It provides support in facilitating and strengthening countries' public financial management as well as decision making in public administration, respectively.
The Public accounting is one of the essential instruments for the administration, management, and accountability of a country's public entities. For over 20 years, public accounting in Mozambique has been subject to several changes, with the aim of harmonizing and modernizing the processes of the state's financial activity. However, these efforts are currently focused mainly on budget execution and control, indirect taxes, and customs, leaving aside the part of projection and the involvement of public finance in international financial networks. However, to achieve accounting harmonization, the country must adopt a series of internationally accepted standards and good practices applied to public accounting. The aim of this Master Dissertation is to outline some strategic lines that can serve as guidelines for a possible adoption of International Public Sector Accounting Standards (IPSAS) in the Mozambican public sector. Nowadays, in matters of state administrative and financial reform, the IPSAS are a strong reference for a better performance of the accounting systems. It is in this context that the International Public Sector Accounting Standards Board (IPSASB) emerges, to give vent to the diversity of public accounting systems among countries around the world. Fostering and strengthening the sound management of public finances globally through the increasing adoption of international, accrualbased public sector accounting standards. In addition to being the organization responsible for developing the (IPSAS), the IPSASB also promotes international convergence and adoption of the IPSAS. It provides support in facilitating and strengthening countries' public financial management as well as decision making in public administration, respectively.
Description
Keywords
Harmonização Moçambique Setor Público Contabilidade Pública IPSAS