Contabilidade e auditoria interna no setor público brasileiro: percepção dos contadores públicos frente à convergência para as IPSAS/IFAC

The aim of this paper was to investigate and analyze the perception of a sample of Brazilian public accountants regarding the adoption of the Brazilian Public Sector Accounting Standards, currently in the process of convergence with the standards of the International Federation of Accountants (International Public Sector Accounting). Standards). The literature consulted has focused on quantitative research conducted from accounting information published in accountability to the Federal Courts of Auditors and repositories of the Federal Government, not focusing on analyzing perceptions of accounting professionals involved in the process. Contingency theory has been embraced as conceptual ballast. The study is exploratory and descriptive, and data were collected through an electronic questionnaire, the method of exploratory factor analysis was used. The sample had 168 respondents. The results indicate that there is a need for organizational, structural changes, sensitization of senior management, technical-professional and cultural competence in the accounting and internal audit segments of Brazilian public entities in order to meet the convergence. The findings contribute to the debate and reflection on the maturation process and search for solutions for the adoption of public accounting that meets the information demands of the most diverse stakeholder groups (internal and external).