Adoption of the budget by competence in Brazil based on comparative experiences in the USA, Canada, United Kingdom, Australia, and New Zealand ; Adopción del presupuesto por devengo en Brasil basado en experiencias en EE.UU, Canadá, Reino Unido, Australia y Nueva Zelanda ; Adoção do orçamento por competência no Brasil a partir de experiências comparadas dos EUA, Canadá, Reino Unido, Austrália e Nova Zelândia

Purpose: Analyze the feasibility of adopting accrual budgeting in Brazil. Methodology: Qualitative, exploratory, bibliographic, documentary, and content analysis nature, with material cataloging based on environmental attributes (political commitment, human capital, long-term sustainability, and macroeconomic policy) and technical attributes (depreciation and asset valuation, capital expenditure, symmetry between reporting, recognition of benefits and accountability). The work is comparative in nature based on experiences in the USA, Canada, United Kingdom, Australia, and New Zealand. Results: Examinations of environmental attributes compared to technical ones proved to be more homogeneous in reference to the countries analyzed. It was identified that the technical attributes were those that were most casuistic, aiming to meet specific situations in the participating countries. In Brazil, if the reform were implemented here, the study pointed out the attributes of macroeconomic policy (environmental) and accountability (technical) as being favorable. Contributions of the Study: It was identified that the most advanced experiences on accrual budgeting come from countries of Anglo-Saxon origin, whose accounting systems are convergent with those used by companies. In this sense, it is expected that the work can contribute to expanding the discussion of the systematics, with the indication of environmental and technical attributes that can be considered facilitators and/or hinderers of the process. ; Objetivo: Analizar la viabilidad de adoptar el presupuesto devengado en Brasil. Metodología: Carácter cualitativo, exploratorio, bibliográfico, documental y de análisis de contenido, con la catalogación de materiales basada en atributos ambientales (compromiso político, capital humano, sostenibilidad a largo plazo y política macroeconómica) y atributos técnicos (depreciación y valoración de activos, gasto de capital, simetría entre informes, reconocimiento de beneficios y responsabilidad). El trabajo es de carácter ...