Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
Texto Completo: | http://repositorio.ufes.br/handle/10/8867 |
Resumo: | This study aimed identify the perceptions of UFES’ managers and accountants, about the adoption of cost’s systems applied to the public sector. The sample was composed of 34 federal employees, 12 accountants and 22 managers. It was used as an collecting data instrument the questionnaire in a open and closed questions way, in this case, some of the questions are multiple-choice and the remaining issues constructed structurally obeying the four-point Likert Scale pattern. Two scales were constructed: perception and importance. In order to analyze both groups perceptions, it was decided to perform in this study, the nonparametric Mann-Whitney statistical test. It was verified throughout the research that accountants and managers of the UFES consider important the use of a cost management system in public universities. The results revealed that the perceptions of both groups regarding concepts of cost management systems applied to the public sector are similar and congruent with the theoretical foundation presented in this study. A significant difference was identified regarding the perception about both groups results which it is assumed that happens because of the study degree of each group of participant, this way, the accountants tend to consider very or totally important the statements proposed by virtue of having training with greater Specificity in the area of costs. Considering the perception scale, the identified differences occur because of the accountants reveal greater incidence in the sense of total agreement. While the managers expressed a greater tendency of agreement than disagreement. The results of the research corroborates the findings of Diniz (2004) which concludes that as managers and accountants perceptions of their sample are congruent with regard to those addressed in relation to cost systems, as well as the Ramos (2013) which concludes that both two respondent groups in their research have knowledge about cost concepts also know the importance and needs of such information for decision making. It is suggested for future research, an in-depth investigation on the limiting factors of na effective implantation of a cost management system by public universities. It is suggested also an investigation of a specific methodology to be implanted in this environment. |
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Sauerbronn, Fernanda FilgueirasFiorin, Ivonehttps://orcid.org/0000-0001-5960-9513Campos, Gabriel MoreiraCruz, Cláudia Ferreira2018-08-01T23:39:44Z2018-08-012018-08-01T23:39:44Z2017-02-03This study aimed identify the perceptions of UFES’ managers and accountants, about the adoption of cost’s systems applied to the public sector. The sample was composed of 34 federal employees, 12 accountants and 22 managers. It was used as an collecting data instrument the questionnaire in a open and closed questions way, in this case, some of the questions are multiple-choice and the remaining issues constructed structurally obeying the four-point Likert Scale pattern. Two scales were constructed: perception and importance. In order to analyze both groups perceptions, it was decided to perform in this study, the nonparametric Mann-Whitney statistical test. It was verified throughout the research that accountants and managers of the UFES consider important the use of a cost management system in public universities. The results revealed that the perceptions of both groups regarding concepts of cost management systems applied to the public sector are similar and congruent with the theoretical foundation presented in this study. A significant difference was identified regarding the perception about both groups results which it is assumed that happens because of the study degree of each group of participant, this way, the accountants tend to consider very or totally important the statements proposed by virtue of having training with greater Specificity in the area of costs. Considering the perception scale, the identified differences occur because of the accountants reveal greater incidence in the sense of total agreement. While the managers expressed a greater tendency of agreement than disagreement. The results of the research corroborates the findings of Diniz (2004) which concludes that as managers and accountants perceptions of their sample are congruent with regard to those addressed in relation to cost systems, as well as the Ramos (2013) which concludes that both two respondent groups in their research have knowledge about cost concepts also know the importance and needs of such information for decision making. It is suggested for future research, an in-depth investigation on the limiting factors of na effective implantation of a cost management system by public universities. It is suggested also an investigation of a specific methodology to be implanted in this environment.bjetivou-se neste estudo identificar as percepções dos gestores e contadores da UFES sobre a adoção de sistemas de custos aplicados ao setor público. A amostra foi comporta por 34 servidores, sendo 12 contadores e 22 gestores. Utilizou-se como instrumento de coleta dos dados a ferramenta questionário na forma de sentenças abertas e fechadas, neste caso, algumas sentenças são de múltipla escolha e as demais construídas estruturalmente, obedecendo ao padrão da Escala de Likert de quatro pontos. Foram construídas duas escalas: de percepção e de importância. Com o intuito de comparar as percepções dos dois grupos, optou-se por realizar neste estudo, o teste estatístico não-paramétrico de Mann-Whitney. Verificou-se ao longo do estudo que contadores e gestores da UFES consideram importante a adoção e utilização de um sistema de gestão de custo nas universidades públicas. Os resultados revelaram ainda que as percepções de ambos os grupos em relação aos conceitos de sistemas de gestão de custo aplicado ao setor público são semelhantes e congruentes com a fundamentação teórica apresentada neste estudo. Identificou-se diferença significativa quanto à importância percebida pelos dois grupos, entretanto, supõem-se que ocorra em razão da formação dos participantes, logo, contadores tendem a considerar muito ou totalmente importante as afirmações propostas em virtude de possuírem formação com maior especificidade na área de custos. Em relação à escala de percepção, as diferenças identificadas ocorrem em razão dos contadores revelarem maior incidência no sentido de concordarem totalmente, enquanto que os gestores expressaram maior tendência em mais concordar que discordar. Os resultados da pesquisa corroboram os achados de Diniz (2004) que conclui que as percepções dos gestores e contadores de sua amostra são congruentes no que se refere aos aspectos abordados quanto aos sistemas de custos, bem como o estudo de Ramos (2013) que conclui que ambos os grupos respondentes de sua pesquisa possuem conhecimento a respeito dos conceitos de custos e, sabem da importância e necessidade de tais informações para as tomadas de decisões. Sugere-se para futuras pesquisas, a investigação aprofundada acerca dos fatores limitadores de efetiva implantação de um sistema de gestão de custo no âmbito das universidades públicas. Sugere-se ainda a investigação de uma metodologia específica a ser implantada neste ambiente.Texthttp://repositorio.ufes.br/handle/10/8867porUniversidade Federal do Espírito SantoMestrado em Ciências ContábeisPrograma de Pós-Graduação em Ciências ContábeisUFESBRCentro de Ciências Jurídicas e EconômicasSistema de custoControle de custoSetor públicoPercepçãoCiências Contábeis657Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)instname:Universidade Federal do Espírito Santo (UFES)instacron:UFESORIGINALtese_10666_VERSÃO FINAL_IvoneFiorin.pdfapplication/pdf1707174http://repositorio.ufes.br/bitstreams/09fed08c-3b26-4bd8-a2d7-702a78fe6062/download7ced1e81a0837c5368e305be160ed424MD5110/88672024-07-02 21:22:45.159oai:repositorio.ufes.br:10/8867http://repositorio.ufes.brRepositório InstitucionalPUBhttp://repositorio.ufes.br/oai/requestopendoar:21082024-07-02T21:22:45Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) - Universidade Federal do Espírito Santo (UFES)false |
dc.title.none.fl_str_mv |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
title |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
spellingShingle |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo Fiorin, Ivone Sistema de custo Ciências Contábeis Controle de custo Setor público Percepção 657 |
title_short |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
title_full |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
title_fullStr |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
title_full_unstemmed |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
title_sort |
Percepções sobre sistemas de custo aplicado ao setor público : uma análise na Universidade Federal do Espírito Santo |
author |
Fiorin, Ivone |
author_facet |
Fiorin, Ivone |
author_role |
author |
dc.contributor.authorID.none.fl_str_mv |
https://orcid.org/0000-0001-5960-9513 |
dc.contributor.advisor1.fl_str_mv |
Sauerbronn, Fernanda Filgueiras |
dc.contributor.author.fl_str_mv |
Fiorin, Ivone |
dc.contributor.referee1.fl_str_mv |
Campos, Gabriel Moreira |
dc.contributor.referee2.fl_str_mv |
Cruz, Cláudia Ferreira |
contributor_str_mv |
Sauerbronn, Fernanda Filgueiras Campos, Gabriel Moreira Cruz, Cláudia Ferreira |
dc.subject.por.fl_str_mv |
Sistema de custo |
topic |
Sistema de custo Ciências Contábeis Controle de custo Setor público Percepção 657 |
dc.subject.cnpq.fl_str_mv |
Ciências Contábeis |
dc.subject.br-rjbn.none.fl_str_mv |
Controle de custo Setor público Percepção |
dc.subject.udc.none.fl_str_mv |
657 |
description |
This study aimed identify the perceptions of UFES’ managers and accountants, about the adoption of cost’s systems applied to the public sector. The sample was composed of 34 federal employees, 12 accountants and 22 managers. It was used as an collecting data instrument the questionnaire in a open and closed questions way, in this case, some of the questions are multiple-choice and the remaining issues constructed structurally obeying the four-point Likert Scale pattern. Two scales were constructed: perception and importance. In order to analyze both groups perceptions, it was decided to perform in this study, the nonparametric Mann-Whitney statistical test. It was verified throughout the research that accountants and managers of the UFES consider important the use of a cost management system in public universities. The results revealed that the perceptions of both groups regarding concepts of cost management systems applied to the public sector are similar and congruent with the theoretical foundation presented in this study. A significant difference was identified regarding the perception about both groups results which it is assumed that happens because of the study degree of each group of participant, this way, the accountants tend to consider very or totally important the statements proposed by virtue of having training with greater Specificity in the area of costs. Considering the perception scale, the identified differences occur because of the accountants reveal greater incidence in the sense of total agreement. While the managers expressed a greater tendency of agreement than disagreement. The results of the research corroborates the findings of Diniz (2004) which concludes that as managers and accountants perceptions of their sample are congruent with regard to those addressed in relation to cost systems, as well as the Ramos (2013) which concludes that both two respondent groups in their research have knowledge about cost concepts also know the importance and needs of such information for decision making. It is suggested for future research, an in-depth investigation on the limiting factors of na effective implantation of a cost management system by public universities. It is suggested also an investigation of a specific methodology to be implanted in this environment. |
publishDate |
2017 |
dc.date.issued.fl_str_mv |
2017-02-03 |
dc.date.accessioned.fl_str_mv |
2018-08-01T23:39:44Z |
dc.date.available.fl_str_mv |
2018-08-01 2018-08-01T23:39:44Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufes.br/handle/10/8867 |
url |
http://repositorio.ufes.br/handle/10/8867 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
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openAccess |
dc.format.none.fl_str_mv |
Text |
dc.publisher.none.fl_str_mv |
Universidade Federal do Espírito Santo Mestrado em Ciências Contábeis |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Ciências Contábeis |
dc.publisher.initials.fl_str_mv |
UFES |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Centro de Ciências Jurídicas e Econômicas |
publisher.none.fl_str_mv |
Universidade Federal do Espírito Santo Mestrado em Ciências Contábeis |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) instname:Universidade Federal do Espírito Santo (UFES) instacron:UFES |
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Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
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Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
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