Compliance contábil: um estudo sobre a significância de tais práticas no setor público brasileiro

Abstract

The term "Accounting Compliance" has been gaining increasing relevance on the global stage, especially for its ability to ensure that organizations operate in accordance with regulatory guidelines, ethical standards, and appropriate accounting practices. This brings forth the following issue: what has been the importance of Accounting Compliance practices in Brazilian public institutions? The research aimed to verify the merit of Accounting Compliance practices in public institutions. The specific objectives were: a) to describe what compliance is and its importance, b) to identify the main accounting compliance practices used in public institutions, and c) to analyze the relevance of accounting compliance practices in public institutions. Following a descriptive methodology, focusing on the description and understanding of current phenomena, with a bibliographic nature by gathering information from books, articles, and other published materials on the subject. The analysis is predominantly qualitative, aiming to understand reality through the meanings expressed in the theoretical and practical context, without quantitative emphasis. When well applied, Accounting Compliance can serve as a strategic tool to strengthen public governance, promote fiscal responsibility, and restore public trust in institutions. The study also suggests guidelines for the effective implementation of compliance practices in the Brazilian public sector, aiming to overcome the identified challenges.