Avaliação do impacto da implementação da contabilidade patrimonial baseada nas IPSAS na contabilidade pública de Moçambique:contas gerais do estado de 2007 a 2016

Abstract

This assignment is entitled: “Impact Evaluation for the Implementation of Accrual Based Accounting, as per IPSAS, on Mozambican Public Accounting. Case Study: Public Accounts Report of the financial years 2007 through 2016”. The reason for choosing the theme is related to improving the quality of financial reporting provided by the public sector to get transparency. The methodology used were bibliography and documentary review in addition to interviews with the main actors in the process of preparing the Public Account Report. The information provided by Mozambican Public Accounting is limited and does not provide the asset variation on the various financial years. The information included is only for short term, one financial year. The impact of the International Public Sector Accounting Standards - IPSAS on the Report is too relevant in Mozambique and requires a formal, gradual and joint action on the political, economic, social, technological and technical training to actors about the financial ́ s reporting of management system. The conclusion from this research is implementation of IPSAS-based equity accounting and it will cause structural changes in the form and content of the General State Account. It is recommended the adoption of IPSAS in public accounting