Banca de DEFESA: Eliane Lucareli Gumier

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Eliane Lucareli Gumier
DATE: 29/09/2020
TIME: 14:00
LOCAL: Online, por meio de videoconferência
TITLE:

The Public Sector Cost Information System (SICSP): the reality of city halls in the state of Minas Gerais

KEY WORDS:

Cost Information System; Public sector; Decision-making process

PAGES: 101
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

The process of convergence to international accounting standards applied to the public sector provided the emergence of Brazilian accounting standards directed to the public sphere, one of which is the object of this study, NBC T 16.11. This standard deals with the implementation and use of the Public Sector Cost Information System (SICSP) and highlights the need for cost information to promote transparency, support the decision-making process and perform an adequate accountability. Given the importance of NBC T 16.11, the present research had as general objective to analyze the perception of public controllers and accountants about the implementation and use of SICSP in the municipal halls of Minas Gerais. In order to do so, the following specific objectives were established: 1) to characterize the public controllers and accountants; 2) to identify the profile of the municipalities regarding the implementation and use of the SICSP; 3) to investigate the perception of controllers and public accountants regarding the usefulness of SICSP in the decision-making process; 4) to analyze whether there are relationships between the size of the municipality and the degree of difficulty in implementing/using the SICSP considering material and human resources; and the size of the municipality and the degree of usefulness of the SICSP in the decision-making process. To achieve the objectives of this research, a questionnaire was sent to each of the 853 municipalities in Minas Gerais, and 106 questionnaires were answered. The research methodology used was based on a quantitative approach with the use of descriptive statistics, the t-Student Test and pearson's correlation for data treatment. The results showed that no municipality has fully implemented the SICSP yet. The descriptive analysis showed that the degree of difficulty in implementing/using the SICSP regarding the number and qualification of the staff was significant. Most public controllers and accountants realize the importance of SICSP utility in the decision-making process, recognizing it as very useful or useful. This demonstrates that there is an awareness that the SICSP is relevant in the decision-making process by professionals, which may favor the implementation in the future. It was verified the existence of relationship between the size of the municipality and the degree of usefulness of cost information as an instrument of decision-making for economic choices. In other words, larger municipalities understand that the SICSP is very useful in this process and smaller municipalities tend to recognize a lower degree of utility. It was found that the municipalities are not structured to comply with what NBC T 16.11 determines and that there are no penalties for non-compliance. As future research, it is suggested to study other variables (such as indicators of transparency and effectiveness of municipal management) and their relationship with the SICSP. In addition, it is recommended to conduct a study through interviews to verify if there is resistance of people; discontinuity due to political succession through electoral processes and barriers related to the turnover of controllers and public accountants who are often not effective civil servants. 

BANKING MEMBERS:
Externo à Instituição - EWERTON ALEX AVELAR - UFMG
Externa à Instituição - JOYCE MARIELLA MEDEIROS CAVALCANTI - UnP
Presidente - LIVIA MARIA DE PADUA RIBEIRO