INSTITUTIONAL MIMICRY OF THE COURTS OF AUDITORS

(MIS) ALIGNMENT OF ACCOUNTING STANDARDS ISSUED IN THE REPORT OF RESOURCES ASSOCIATED WITH COVID-19 IN BRAZIL

Abstract

Faced with the crisis triggered by the New Coronavirus (SARS-CoV-2) and its consequences for public/tax management in Brazil, this research sought to analyze the determinations established by the Courts of Auditors and to investigate the alignments, innovations or omissions between the accounting treatments adopted by the Courts of Auditors and the determinations imposed by the National Treasury Secretariat (STN). The analysis was based on the dimensions of account classification, suspension of debt/obligation payments, transparency and acquisitions. Therefore, an exploratory, qualitative and documental study was carried out using 32 Brazilian Courts of Auditors as a sample. As a result, the results showed that the most discussed dimensions refer to transparency and public acquisitions, and also to the classification of accounts of resources related to the pandemic, omitting almost entirely the treatment of debt suspension, demonstrating an institutional mimetic isomorphism , identifying, therefore, a mimetic isomorphism on the part of the Courts of Auditors regarding the issuance of guiding norms, in order to present homogeneous behaviors in the questions, whether aligning or innovating, or even omitting. In general, regarding the behavior of the Courts, we observed a significant percentage of omission in relation to the dimensions and aspects analyzed. Still, when they postulated normative, they adopted an Institutional mimetic isomorphism behavior. In addition, it is exposed that the courts should pay more attention to their jurisdictions, in addition to the aspects of transparency, which was the dimension that the Courts most approached and innovated.