Evolução da Contabilidade Financeira na Perspectiva Emancipatória de Erich Fromm: O Processo de Construção das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público – NBCASP
Authors: Ribeiro Filho José Francisco , Tavares Márcia Ferreira Neves , Amaro Rodrigo Gayger , Lopes Jorge Expedito de Gusmão 
Published: October 2017

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</style> <![endif]--><span style="font-size: 12pt; font-family: ";Times New Roman";,";serif";;">Esse artigo objetivou</span><span style="font-size: 12pt; font-family: ";Times New Roman";,";serif";;"> discutir sobre a dificuldade de implementar novas teorias, dentro do processo de modificação das normas brasileiras de contabilidade aplicadas ao setor público (NBCASP). Para tanto, refletiu criticamente sobre o estudo de Francalanza (1997), transpassando a discussão para a realidade contábil brasileira. Simultaneamente, buscou-se em Erich Fromm (1983) o processo e os sintomas da liberdade de pensamento e o papel efetivo da dúvida para contribuir com elementos que possibilitassem uma discussão mais profunda acerca da evolução da contabilidade pública, inserindo o debate da educação contábil, como fonte precípua para uma modificação científica. Utilizou-se do método de raciocínio dedutivo, associando a técnica de documentação indireta e de questionário estruturado. Nesta perspectiva foram discutidos alguns elementos vivenciados pelo Grupo Assessor constituído pelo CFC, para a elaboração das NBCASP, depois de 62 anos sem pronunciamento específico sobre este assunto para a classe contábil brasileira. Concluiu-se que as principais dificuldades na implementação de novas teorias no setor público brasileiro estão associadas com mudanças de atitudes, tendo em vista a forte ligação dos profissionais </span>