A dÃvida pública na Europa está provocando um intenso debate sobre a transparência e accountability no setor público. A implantação do regime de competência ainda é uma questão em aberto: não existe consenso até o momento, pela literatura, de qual o melhor modelo para o setor público. Dos diversos artigos analisados destacam-se experiências de sucessos, bem como mal sucedidas. É importante que o paÃs aprenda com as experiências dos paÃses que já adotam o regime de competência há vários anos. É certo que o regime contábil de competência é mais informativo, mas as caracterÃsticas criadas para o setor privado devem ser adaptadas à realidade do setor público.
The public debt in Europe is causing an intense debate about transparency and accountability
in the public sector. The article analyzes the international experience regarding the adoption
of the accrual basis of accounting in the public sector. The implementation of the accrual
accounting in the public sector is still an open question, there is no consensus so far, the
literature of the best model for the public sector. This is an exploratory study with a
qualitative approach and carried out by means of literature. Of the several articles and
documents analyzed include experiments were successful and unsuccessful. As Brazil is still
in the process of convergence, there is no way making an empirical analysis of its effects, but
it is important that the country learn from the experiences of countries that already have
accounts on an accrual basis for several years. It is concluded that there is a general format
which may be applied indistinctly to all countries. Admittedly, the accrual basis of accounting
is more informative, but the features created for the private sector must be adapted to the
reality of the public sector.
