The aim of this study is to analyze the process of implementing the new public accounting system in Mozambique, in the light of normative and positive accounting theory. The methodology used to carry out this research consists of a case study, using the interview method, with a sample of 21 employees from a Mozambican public entity. It contributes to the growing literature in the public sector and the importance of different institutions promoting technological and pedagogical innovation strategies for the advancement of qualified professionals. The relevance of the study is due to its topicality and the fact that the subject is studied little in developing countries. The results obtained suggest that the process of implementing the new Public Accounting Subsystem in Mozambique is a major challenge for all those involved, from the definition of clear procedures to a feasible implementation process, which requires a well-structured accounting and technological training plan for employees.