NBCASP: The Main Challenges for Municipal Accountants

This work is based on a bibliographical survey and review which seeks to identify the main challenges faced by accountants in the municipalities of the Vale do Rio Doce region in the state of Minas Gerais in implementing the new Accounting Standards Applied to the Public Sector (NBCASP) in line with international standards. To this end interviews were conducted with accountants from some of the cities in the region facilitating discussion on the subject which will benefit the search for a diagnosis of the problem presented and the realisation that the main challenges may be for example a lack of professional qualifications resistance on the part of the professionals involved in the process cultural dimensions among others.