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This article aimed to discuss the difficulty of implementing new theories in the process of change in accounting standards applied to public sector (NBCASP). Therefore, it reflected critically on the study of Francalanza (1997), running through the discussion of Brazilian accounting reality. Simultaneously, we sought in Erich Fromm (1983) the process and symptoms of freedom of thought and effective role of the doubt to provide elements that would enable a deeper discussion about the evolution of public accounting, addressing the debate on accounting education, as main source for a change in science. It was utilized the method of deductive reasoning, involving the technique of indirect documentation and structured questionnaire. In this perspective were discussed elements experienced by the Advisory Group made up of the CFC, for the preparation of NBCASP after 62 years without specific pronouncement on this subject for the Brazilian accounting area. It was concluded that the main difficulties in the implementation of new theories in the Brazilian public sector are linked with changes in attitudes, in view of the strong connection of accounting professionals with legal aspects, not always mirroring the key constructs of Accounting. Key-words: Public Accounting. Accounting Education. Paradigm.

sociedade, contabilidade e gestão

Evolução da Contabilidade Financeira na Perspectiva Emancipatória de Erich Fromm: O Processo de Construção das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público – NBCASP