Banca de QUALIFICAÇÃO: Eliane Lucareli Gumier

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : Eliane Lucareli Gumier
DATA : 20/09/2019
HORA: 14:30
LOCAL: Sala 117, prédio 20, 1º andar, Campus II, Av. Amazonas, 7675, Belo Horizonte – MG
TÍTULO:

The Cost Information System (SIC) in the Public Sector: the reality of city halls in the Metropolitan Region of Belo Horizonte/MG

PALAVRAS-CHAVES:

Cost Information System. Public sector. Municipal management

PÁGINAS: 61
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

The international convergence of Applied Accounting to the Public Sector contributed to the appearance of Accounting regulations directed towards the public sphere. One of them is the NBC T 16.11, object of this study, which deals with the implementation and utilization of the Cost Information System in the Public Sector (SICSP). According to Accounting Council Resolution 1,366/2011, this standard has the following objectives: measurement, recording and disclosure of public costs; an evaluation of results and attitudes; support for decision-making; support for planning and budgeting; in addition to supporting programs to control costs and improve the quality of spending. Given the importance of NBC T 16.11, this research aims to analyze the perception of accountants, in relation to the contribution in decision making, provided by SIC in City Halls of the Metropolitan Region of Belo Horizonte /MG. The study will use the questionnaire for data collection in prefectures. The research methodology will be qualitative and quantitative using the chi-square test in the data analysis.

MEMBROS DA BANCA:
Externo à Instituição - EWERTON ALEX AVELAR - UFMG
Externa ao Programa - JOYCE MARIELLA MEDEIROS CAVALCANTI
Presidente - LIVIA MARIA DE PADUA RIBEIRO