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The objective of the study is to analyze the relationship between the perception of certified public accountants about Brazilian Accounting Standards Applied to the Public Sector (NBC TSPs) and the characteristics of accountants and municipalities in the  Santa Catarina State. To that end, a descriptive, survey and quantitative research was carried out that comprised the 295 certified public accountants of the municipalities in the Santa Catarina State. The sample was obtained through the application of a questionnaire to public accountants, totaling 46 respondents. Descriptive statistics, Spearman’s Correlation and Correspondence Analysis (ANACOR) were applied to analyze the data. The results indicate that most of the municipalities investigated started the process of adopting the NBC TSPs in 2014, with the level of education (GRAESC), the responsibility for bookkeeping (RESP) and the number of entities under the responsibility of the accountant (ESCRIT) associated with the perception of public accountants about changes in the adoption of NBC TSPs, which may facilitate and create resistance to the process of adopting new standards.

Percepção dos contadores públicos do Estado de Santa Catarina em relação às Normas Brasileiras de Contabilidade aplicadas ao setor público