Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts
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Data de Publicação: | 2021 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/14016 |
Resumo: | The Information Systems (IS) generate relevant information for organizational decision making. This study analyzes the contribution of the IS in the performance of the controllership, considering the activities listed in Resolution 0001/2009 of the Court of Auditors of the State of Pernambuco (TCE / PE), in a municipal government. Regarding the methodological procedures, the research is classified as applied, of an exploratory and descriptive nature, characterized as quantitative (cluster analysis) and qualitative (content analysis). The universe are all professionals (95), of the 14 control points, who work linked to the Municipal Comptroller General (CGM) of the Municipality studied. A semi-structured questionnaire and an interview script were used for data collection. Based on the data collected, the perceptions of the municipal controllers' servers and managers about the tools provided by the SI were analyzed. The results show that IS contribute to all groups of controllership activities and that IS can contribute effectively to controllership, because when properly implemented, they are a strong indicator of efficiency and effectiveness in activities, especially those related to auditing. and decision making. |
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Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of AccountsContribuciones de los Sistemas de Información en una Contraloría Municipal en base a la Resolución 0001/2009 del Tribunal de Cuentas de PernambucoContribuições dos Sistemas de Informação em uma Controladoria Municipal com base na Resolução 0001/2009 do Tribunal de Contas de PernambucoControllershipManagement SystemsTechnologyMunicipal management.ContraloríaSistemas de gestiónTecnologíaGestión municipal.ControladoriaSistemas GerenciaisTecnologiaGestão municipal.The Information Systems (IS) generate relevant information for organizational decision making. This study analyzes the contribution of the IS in the performance of the controllership, considering the activities listed in Resolution 0001/2009 of the Court of Auditors of the State of Pernambuco (TCE / PE), in a municipal government. Regarding the methodological procedures, the research is classified as applied, of an exploratory and descriptive nature, characterized as quantitative (cluster analysis) and qualitative (content analysis). The universe are all professionals (95), of the 14 control points, who work linked to the Municipal Comptroller General (CGM) of the Municipality studied. A semi-structured questionnaire and an interview script were used for data collection. Based on the data collected, the perceptions of the municipal controllers' servers and managers about the tools provided by the SI were analyzed. The results show that IS contribute to all groups of controllership activities and that IS can contribute effectively to controllership, because when properly implemented, they are a strong indicator of efficiency and effectiveness in activities, especially those related to auditing. and decision making.Los Sistemas de Información (SI) generan información relevante para la toma de decisiones organizacionales. Este estudio analiza la contribución del SI en el desempeño de la contraloría, considerando las actividades enumeradas en la Resolución 0001/2009 del Tribunal de Cuentas del Estado de Pernambuco (TCE / PE), en un ayuntamiento. En cuanto a los procedimientos metodológicos, la investigación se clasifica como aplicada, de carácter exploratorio y descriptivo, caracterizada en cuantitativa (análisis de conglomerados) y cualitativa (análisis de contenido). El universo está conformado por todos los profesionales (95), de los 14 puntos de control, que laboran vinculados a la Contraloría General Municipal (CGM) del Municipio estudiado (PM). Se utilizó un cuestionario semiestructurado y un guión de entrevista para la recolección de datos. Sobre la base de los datos recogidos, se analizaron las percepciones de los funcionarios públicos y gerentes de contraloría del municipio sobre las herramientas proporcionadas por el SI. Los resultados muestran que los SI contribuyen a todos los grupos de actividades de contraloría y que los SI pueden contribuir efectivamente a la contraloría, porque cuando se implementan adecuadamente, son un fuerte indicador de eficiencia y efectividad en las actividades, especialmente aquellas relacionadas con la auditoría y la toma de decisiones.Os Sistemas de Informação (SI) geram informações relevantes para a tomada de decisão organizacional. Este estudo analisa a contribuição dos SI na atuação da controladoria, considerando as atividades elencadas na Resolução 0001/2009 do Tribunal de Contas do Estado de Pernambuco (TCE/PE), em uma prefeitura municipal. No tocante aos procedimentos metodológicos, a pesquisa se enquadra como aplicada, de natureza exploratória e descritiva, se caracteriza como quantitativa (análise de cluster) e qualitativa (análise de conteúdo). O universo são todos os profissionais (95), dos 14 pontos de controle, que atuam vinculados à Controladoria Geral do Município (CGM) da Prefeitura Municipal (PM) estudada. Utilizou-se um questionário semiestruturado e um roteiro de entrevista para coleta de dados. Com base nos dados coletados, foram analisadas as percepções dos servidores e gestores da controladoria do município sobre as ferramentas disponibilizadas pelo SI. Os resultados apontam que os SI contribuem em todos os grupos de atividades da controladoria e que os SI podem contribuir de forma efetiva com a controladoria, pois quando adequadamente implementados, são um forte indicador de eficiência e eficácia nas atividades, sobretudo, nas relacionadas à auditoria e tomada de decisões.Research, Society and Development2021-04-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/1401610.33448/rsd-v10i4.14016Research, Society and Development; Vol. 10 No. 4; e23510414016Research, Society and Development; Vol. 10 Núm. 4; e23510414016Research, Society and Development; v. 10 n. 4; e235104140162525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/14016/12633Copyright (c) 2021 Florisvaldo Cunha Cavalcante Júnior; Alessandra Carla Ceolin; Joaes dos Santos Oliveira Mota; Alex de Oliveira Serafim; Lucas Luis de Oliveira Silvahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCavalcante Júnior, Florisvaldo Cunha Ceolin, Alessandra CarlaMota, Joaes dos Santos Oliveira Serafim, Alex de Oliveira Silva, Lucas Luis de Oliveira 2021-04-25T11:21:26Zoai:ojs.pkp.sfu.ca:article/14016Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:35:14.204150Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts Contribuciones de los Sistemas de Información en una Contraloría Municipal en base a la Resolución 0001/2009 del Tribunal de Cuentas de Pernambuco Contribuições dos Sistemas de Informação em uma Controladoria Municipal com base na Resolução 0001/2009 do Tribunal de Contas de Pernambuco |
title |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts |
spellingShingle |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts Cavalcante Júnior, Florisvaldo Cunha Controllership Management Systems Technology Municipal management. Contraloría Sistemas de gestión Tecnología Gestión municipal. Controladoria Sistemas Gerenciais Tecnologia Gestão municipal. |
title_short |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts |
title_full |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts |
title_fullStr |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts |
title_full_unstemmed |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts |
title_sort |
Contributions of Information Systems in a Municipal Controllership based on Resolution 0001/2009 of the Pernambuco Court of Accounts |
author |
Cavalcante Júnior, Florisvaldo Cunha |
author_facet |
Cavalcante Júnior, Florisvaldo Cunha Ceolin, Alessandra Carla Mota, Joaes dos Santos Oliveira Serafim, Alex de Oliveira Silva, Lucas Luis de Oliveira |
author_role |
author |
author2 |
Ceolin, Alessandra Carla Mota, Joaes dos Santos Oliveira Serafim, Alex de Oliveira Silva, Lucas Luis de Oliveira |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Cavalcante Júnior, Florisvaldo Cunha Ceolin, Alessandra Carla Mota, Joaes dos Santos Oliveira Serafim, Alex de Oliveira Silva, Lucas Luis de Oliveira |
dc.subject.por.fl_str_mv |
Controllership Management Systems Technology Municipal management. Contraloría Sistemas de gestión Tecnología Gestión municipal. Controladoria Sistemas Gerenciais Tecnologia Gestão municipal. |
topic |
Controllership Management Systems Technology Municipal management. Contraloría Sistemas de gestión Tecnología Gestión municipal. Controladoria Sistemas Gerenciais Tecnologia Gestão municipal. |
description |
The Information Systems (IS) generate relevant information for organizational decision making. This study analyzes the contribution of the IS in the performance of the controllership, considering the activities listed in Resolution 0001/2009 of the Court of Auditors of the State of Pernambuco (TCE / PE), in a municipal government. Regarding the methodological procedures, the research is classified as applied, of an exploratory and descriptive nature, characterized as quantitative (cluster analysis) and qualitative (content analysis). The universe are all professionals (95), of the 14 control points, who work linked to the Municipal Comptroller General (CGM) of the Municipality studied. A semi-structured questionnaire and an interview script were used for data collection. Based on the data collected, the perceptions of the municipal controllers' servers and managers about the tools provided by the SI were analyzed. The results show that IS contribute to all groups of controllership activities and that IS can contribute effectively to controllership, because when properly implemented, they are a strong indicator of efficiency and effectiveness in activities, especially those related to auditing. and decision making. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-04-09 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/14016 10.33448/rsd-v10i4.14016 |
url |
https://rsdjournal.org/index.php/rsd/article/view/14016 |
identifier_str_mv |
10.33448/rsd-v10i4.14016 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/14016/12633 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 10 No. 4; e23510414016 Research, Society and Development; Vol. 10 Núm. 4; e23510414016 Research, Society and Development; v. 10 n. 4; e23510414016 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
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1797052817458855936 |