Banca de DEFESA: GABRIEL JESUS DE SOUZA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : GABRIEL JESUS DE SOUZA
DATE: 06/12/2022
TIME: 09:00
LOCAL: Webconferência
TITLE:

MAIN CRITICAL SUCCESS FACTORS IN IMPLEMENTATION OF THE COSTS SYSTEM IN THE PUBLIC SECTOR FEDERAL

KEY WORDS:

Critical Success Factors. Public Service Cost Accounting. Cost System. Federal Public Service

PAGES: 164
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The need to use a cost system by public service institutions has its historical roots linked to recent fiscal crises. In addition, administrative reforms in the public service based on New Public Management and the institutionalization of New Public Governance were other phenomena that also drove the implementation of cost system in the public service. In addition, there is a discussion about the main critical success factors in the implementation of cost system in the public service based on the theory of accounting regulation and empirical literature that deals with the subject consistently. Thus, the main objective of this research is to evaluate the effects of the main critical success factors and how they have influenced in the implementation of cost system in the federal public service. In this scenario, it was adopted as a theoretical framework: empirical evidence, cost management as an instrument of public governance and the theory of accounting regulation from the perspective of its influence from the establishment of standards and procedures for accounting practice. To achieve the proposed objective, the following methodological instruments were used: bibliographical research, interviews, survey and technical analysis of statics. From the mix method approach, themes related to costs in the public sector in the national and international specialized literature were visited, in addition to interviews with panel of experts, aiming to collect data and information for this research. Still in this methodological trajectory, it was used the application of a questionnaire in a sample of 191 accounting professionals of federal government, once obtained the answers of the survey these were subjected to confirmatory factor analysis and categorized into critical factors political, technical and cultural. Then, the association between the critical factors and the successful implementation of the cost system in the public service was verified through logistic regression. The results obtained were statistically significant to point out that the political factors, the technical factors and the size of the entity affect the success of the implementation of cost system, indicating that the institutional actors, professional associations and civil society play an important role in structuring the cost system, results were not statistically significant to affirm the existence of an association between cultural factors and the success of the implementation, which suggests the reflection of the peculiar cultural characteristics of federal public service in Brazil. It is concluded that the process of institutionalization of cost system in Brazil is the result of several Brazilian laws and regulations over time and that the critical factors that most influence the success of the implementation of the cost system in Brazil are the factors political and technical, It is also found that the main advantages of this implementation are the efficiency of public spending and the generation of cost information to assist public managers in decision making.

COMMITTEE MEMBERS:
Externa à Instituição - DIANA VAZ DE LIMA - UnB
Interno - 2181814 - ANTONIO CARLOS RIBEIRO DA SILVA
Presidente - 2340944 - MARIA VALESCA DAMASIO DE CARVALHO SILVA