Proceedings of The 4th International Academic Conference on Management and Economics
Accounting Standardization System Public Administrations Standard 27- Management Accounting An approach and application
Adalmiro Pereira, Angela Vaz and Hugo Castro Mendonça
In this work, a analysis of standard 27 – Management Accounting of the Accounting Standardization System for Public Administrations (SNC-AP).
The objective was to carry out a critical analysis, while trying to understand how the standard is applied at the national level, focusing on the Entities that can apply the standard.
For a better understanding, this work is divided into three parts, intending, in this way, a greater understanding of what standard 27 – Management Accounting represents.
In the first part of the work, an analysis of the main theoretical and historical concepts about standards is carried out. Then, an approach was made to the way in which accounting records were made before the entry into force of standard 27 and the way in which the evolution to the current text took place. After the first two parts, the study of the application of the standard in an Entity was carried out.
The study includes a presentation of the entity and its framing in the public sphere and, then, the analysis of the DFs, while at the same time a comparison of what should be done and what is being applied is carried out.
keywords: SNC-AP; NCP27; Management Accountig; Public Accounting.