Dificuldades para consolidação das contas do Governo do Estado da Paraíba sob conformidade aos requisitos legais do Tribunal de Contas do Estado da Paraíba

Abstract

This study aimed to explore information about the circumstances that may hamper the consolidation of pubic accounts of the Government of the State of Paraíba. Has as universe the General Comptroller of the State of Paraíba (CGE) and delimited to the General Accounting of the State of Paraíba. Has focused on international standardization of public accounting and has exploratory, bibliographical and field research methodological characteristics of nature. How to approach presents qualitative nature. In this context, information gathered through interviews applied to the CGE servers were analyzed. With this research was possible to subjective analysis about existing difficulties in the operational structure of the accounts of the Government of the State of Paraíba, discovering aspects related to convergence with international public accounting standards and other legal norms enforced by the Court of the State of Paraíba (TCE / PB).