Informações contábeis de municípios: propostas para superação de erros, através de práticas alinhadas à Gestão do Conhecimento.

• Autor(a) principal: Bezerra, Sueli da Silva
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
• Texto Completo: https://repositorio.ufpb.br/jspui/handle/tede/5888
• topic: Administração; Gestão do conhecimento; Contabilidade pública municipal; Erros contábeis; Knowledge management; Public accounting of municipality; Accounting Errors; CIENCIAS HUMANAS::EDUCACAO

The study aimed to diagnose the causative factors of errors in accounting information disclosed in the provision of municipal accounts in order to propose practices aligned to Knowledge Management, in order to overcome these errors. We sought to: identify which errors in the financial informations are disclosed in the reports of technical external control; understand the nature of the errors, and to identify the skills necessary for professionals to develop activities in the accounting. The research is characterized as descriptive, a qualitative approach. The universe of research field was made up of Counters, as well as external control technicians in the Court of Auditors of the State of Paraíba (TCE-PB), these subjected which, respectively, in the produce and in the analyze the benefits of municipality accounts, for a total of 95 professionals. Data collection was through structured interviews and in documents. The results showed that the errors in the accounting informations, have as main causative factors: lack of technical preparation of accounting operators in the prefectures; difficulty of making records of events in real time, lack of information or to submit documents on time for accounting register; little interest from operators in professional development through participation in events accounting category; absence of municipal managers incentive for operators to participate in these events. As regards the powers necessary for the operator to develop the accounting activity, the results showed that: the ideal is to be the technical accounting or Licensed in Accounting; has to have field of information technologies available; continuing education should be part of your daily life. The proposals arising from the research are in the sense that the municipal units of accounting control: realizing mapping existing knowledge; in the develop new skills and techniques informational, aligned to new paradigms imposed by the new public accounting, using the TRAMITA repository available in the portal of TCE-PB, in the create an internal database, consisting of possible errors in the accounting information, in cited technical reports in the attached accounts of which they are responsible; in creating knowledge repositories; in creating collaboration tools and enhance the use of existing ones, such as discussion forums, communities of practice and arenas of learning, that promote knowledge management.