Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | https://tede.unioeste.br/handle/tede/5995 |
Resumo: | This research aimed to identify the contingency factors that affect the implementation of cost accounting in Brazilian federal universities and to understand how these factors influence its adoption. Therefore, a descriptive and explanatory study was carried out, with a quantitative and qualitative approach. Data collection took place between 09/15 and 11/15/2021 through the application of a survey questionnaire and semi-structured interviews with accountants and managers in the finance and budget area of Brazilian federal universities. 56 responses were obtained from the structured questionnaire sent to 69 universities and 7 semi-structured interviews were carried out in 7 universities in different locations. The analysis was performed based on descriptive statistics and Bardin's thematic analysis. The results indicate that most universities are in the initial stage of implementing a cost system, although such a system is perceived by the participants as important for Public Administration. Regarding the environmental contingency factor, it was found that the legislation contributes positively, since the public service has a strong legislative link, however, inspection/control bodies and society did not prove to be influential, as there is no effective charge on cost information. The structure factor showed an inflexible scenario, which makes it difficult to create new sectors, and there is also a need for personnel who can dedicate themselves to working on the subject in the institutions. As for the strategy factor, due to the low demand of managers for managerial information, the implementation of a cost system turns out not to be a priority, consequently, few universities are at advanced levels of implementation. The technology factor proved to be essential to the implementation, since the existence of a technical team, adequate hardware and software, as well as structuring systems, support and facilitate the process. As for the size factor, the complexity of the activities proved to be an obstacle, as the activities developed are diversified, and make it difficult to separate costs, and, in relation to the number of staff and students, it did not prove to be an influence, because, in the perception of the participants, the implementation of a cost system does not depend on the size of the institution. Finally, the organizational culture factor showed that the lack of a culture of cost calculation and resistance to changes hamper the implementation, as there is often a lack of visualization of the real usefulness that cost information will provide. Thus, it is concluded that, in the participants' perception, contingency factors, such as inflexibility of the organizational structure, need forpersonnel, absence of software and specialized technical team available, complexity of activities, lack of a cost culture and resistance to change, are factors that make it difficult to implement a cost system. On the other hand, legislation, media, technical knowledge, training and structuring systems proved to be contributory. It was also observed that the low communication between universities and the lack of methodological standardization regarding the calculation of costs ends up being harmful to the development of the theme, and that cultural changes are fundamental to contribute to this evolution. The research allowed us to identify impacting factors in the implementation of a cost system, which contributes to the advancement of the subject in the public area. |
id |
UNIOESTE-1_34ca70c211d8bfc575c22791528686b8 |
---|---|
oai_identifier_str |
oai:tede.unioeste.br:tede/5995 |
network_acronym_str |
UNIOESTE-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações do UNIOESTE |
repository_id_str |
|
spelling |
Zanchet, Aladiohttp://lattes.cnpq.br/9190608876644004Zanchet, Aladiohttp://lattes.cnpq.br/9190608876644004Dall’Asta, Denishttp://lattes.cnpq.br/2346598206153710Marchi, Jamur Johnashttp://lattes.cnpq.br/6859399120420257http://lattes.cnpq.br/4989065429683599Nottar, Daiane Inacio da Silva2022-05-03T17:24:56Z2022-02-18NOTTAR, Daiane Inacio da Silva. Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras. 2022. 126 f. Dissertação (Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR.https://tede.unioeste.br/handle/tede/5995This research aimed to identify the contingency factors that affect the implementation of cost accounting in Brazilian federal universities and to understand how these factors influence its adoption. Therefore, a descriptive and explanatory study was carried out, with a quantitative and qualitative approach. Data collection took place between 09/15 and 11/15/2021 through the application of a survey questionnaire and semi-structured interviews with accountants and managers in the finance and budget area of Brazilian federal universities. 56 responses were obtained from the structured questionnaire sent to 69 universities and 7 semi-structured interviews were carried out in 7 universities in different locations. The analysis was performed based on descriptive statistics and Bardin's thematic analysis. The results indicate that most universities are in the initial stage of implementing a cost system, although such a system is perceived by the participants as important for Public Administration. Regarding the environmental contingency factor, it was found that the legislation contributes positively, since the public service has a strong legislative link, however, inspection/control bodies and society did not prove to be influential, as there is no effective charge on cost information. The structure factor showed an inflexible scenario, which makes it difficult to create new sectors, and there is also a need for personnel who can dedicate themselves to working on the subject in the institutions. As for the strategy factor, due to the low demand of managers for managerial information, the implementation of a cost system turns out not to be a priority, consequently, few universities are at advanced levels of implementation. The technology factor proved to be essential to the implementation, since the existence of a technical team, adequate hardware and software, as well as structuring systems, support and facilitate the process. As for the size factor, the complexity of the activities proved to be an obstacle, as the activities developed are diversified, and make it difficult to separate costs, and, in relation to the number of staff and students, it did not prove to be an influence, because, in the perception of the participants, the implementation of a cost system does not depend on the size of the institution. Finally, the organizational culture factor showed that the lack of a culture of cost calculation and resistance to changes hamper the implementation, as there is often a lack of visualization of the real usefulness that cost information will provide. Thus, it is concluded that, in the participants' perception, contingency factors, such as inflexibility of the organizational structure, need forpersonnel, absence of software and specialized technical team available, complexity of activities, lack of a cost culture and resistance to change, are factors that make it difficult to implement a cost system. On the other hand, legislation, media, technical knowledge, training and structuring systems proved to be contributory. It was also observed that the low communication between universities and the lack of methodological standardization regarding the calculation of costs ends up being harmful to the development of the theme, and that cultural changes are fundamental to contribute to this evolution. The research allowed us to identify impacting factors in the implementation of a cost system, which contributes to the advancement of the subject in the public area.Esta pesquisa teve por objetivo identificar os fatores contingenciais que afetam a implantação da contabilidade de custos nas universidades federais brasileiras e compreender como esses fatores influenciam sua adoção. Para tanto, realizou-se um estudo descritivo e explicativo, com abordagem quantitativa e qualitativa. A coleta dos dados ocorreu entre 15/09 e 15/11/2021 mediante aplicação de questionário survey e entrevistas semiestruturadas com contadores responsáveis e gestores da área de finanças e orçamento das universidades federais brasileiras. Obtiveram-se 56 respostas do questionário estruturado encaminhado às 69 universidades e foram realizadas 7 entrevistas semiestruturadas em 7 universidades de diversas localidades. A análise foi realizada com base na estatística descritiva e análise temática de Bardin. Os resultados indicam que a maioria das universidades se encontra em estágio inicial de implementação de um sistema de custos, embora tal sistema seja percebido pelos participantes como importante para a Administração Pública. Em relação ao fator contingencial ambiente, verificou-se que a legislação contribui positivamente, visto que o serviço público possui forte vinculação legislativa, contudo, órgãos de fiscalização/controle e sociedade não se mostraram influentes, pois não há uma cobrança efetiva sobre informações de custos. O fator estrutura demonstrou um cenário inflexível, que dificulta a criação de novos setores, e, ainda, há necessidade de pessoal que possa se dedicar a trabalhar a temática nas instituições. Quanto ao fator estratégia, devido à baixa demanda de gestores por informações gerenciais, a implantação de um sistema de custos acaba por não ser prioridade, consequentemente, poucas universidades estão em níveis avançados de implantação. O fator tecnologia se mostrou essencial à implantação, uma vez que a existência de equipe técnica, hardware e softwares adequados, bem como os sistemas estruturantes, dão suporte e facilitam o processo. Quanto ao fator porte, a complexidade das atividades se mostrou um empecilho, pois as atividades desenvolvidas são diversificadas, e dificultam a separação dos custos, e, em relação ao quantitativo de pessoal e alunos, não se mostrou influenciador, pois, na percepção dos participantes, a implantação de um sistema de custos independe do tamanho da instituição. Por fim, o fator cultura organizacional demonstrou que a falta de cultura de apuração de custos e a resistência a mudanças prejudicam a implantação, pois muitas vezes falta visualização da real utilidade que uma informação de custos vai proporcionar. Assim, conclui-se que, na percepção dosparticipantes, fatores contingenciais, como inflexibilidade da estrutura organizacional, necessidade de pessoal, ausência de software e equipe técnica especializada disponível, complexidade de atividades, falta de uma cultura de custos e resistência a mudanças, são fatores que dificultam a implantação de um sistema de custos. Por outro lado, a legislação, mídias, conhecimento técnico, capacitações e sistemas estruturantes se mostraram contributivos. Observou-se, ainda, que a baixa comunicação entre as universidades e a falta de uma padronização metodológica quanto à apuração de custos acaba por ser prejudicial ao desenvolvimento da temática, e que mudanças culturais são fundamentais para contribuir para essa evolução. A pesquisa permitiu identificar fatores impactantes na implantação de um sistema de custos, o que contribui para o avanço do assunto na área pública.Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2022-05-03T17:24:55Z No. of bitstreams: 2 Daiane_Nottar2022.pdf: 2426294 bytes, checksum: 62693d0767bd05fb4c3692652c09f3e3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2022-05-03T17:24:56Z (GMT). No. of bitstreams: 2 Daiane_Nottar2022.pdf: 2426294 bytes, checksum: 62693d0767bd05fb4c3692652c09f3e3 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2022-02-18application/pdfpor6588633818200016417500Universidade Estadual do Oeste do ParanáCascavelPrograma de Pós-Graduação em ContabilidadeUNIOESTEBrasilCentro de Ciências Sociais Aplicadashttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessContabilidade de CustosTeoria ContingencialUniversidades Federais BrasileirasAccounting CostsContingency TheoryBrazilian Federal UniversitiesControladoriaContabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileirasCost accounting in the public sector: contingency factors that affect its implementation in Brazilian federal universitiesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-27825905175950091926006008872935161184826606reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTEinstname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEORIGINALDaiane_Nottar2022.pdfDaiane_Nottar2022.pdfapplication/pdf2426294http://tede.unioeste.br:8080/tede/bitstream/tede/5995/5/Daiane_Nottar2022.pdf62693d0767bd05fb4c3692652c09f3e3MD55CC-LICENSElicense_urllicense_urltext/plain; charset=utf-849http://tede.unioeste.br:8080/tede/bitstream/tede/5995/2/license_url4afdbb8c545fd630ea7db775da747b2fMD52license_textlicense_texttext/html; charset=utf-80http://tede.unioeste.br:8080/tede/bitstream/tede/5995/3/license_textd41d8cd98f00b204e9800998ecf8427eMD53license_rdflicense_rdfapplication/rdf+xml; charset=utf-80http://tede.unioeste.br:8080/tede/bitstream/tede/5995/4/license_rdfd41d8cd98f00b204e9800998ecf8427eMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://tede.unioeste.br:8080/tede/bitstream/tede/5995/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/59952022-05-03 14:24:56.058oai:tede.unioeste.br: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Biblioteca Digital de Teses e Dissertaçõeshttp://tede.unioeste.br/PUBhttp://tede.unioeste.br/oai/requestbiblioteca.repositorio@unioeste.bropendoar:2022-05-03T17:24:56Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE)false |
dc.title.por.fl_str_mv |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
dc.title.alternative.eng.fl_str_mv |
Cost accounting in the public sector: contingency factors that affect its implementation in Brazilian federal universities |
title |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
spellingShingle |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras Nottar, Daiane Inacio da Silva Contabilidade de Custos Teoria Contingencial Universidades Federais Brasileiras Accounting Costs Contingency Theory Brazilian Federal Universities Controladoria |
title_short |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
title_full |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
title_fullStr |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
title_full_unstemmed |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
title_sort |
Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras |
author |
Nottar, Daiane Inacio da Silva |
author_facet |
Nottar, Daiane Inacio da Silva |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Zanchet, Aladio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9190608876644004 |
dc.contributor.referee1.fl_str_mv |
Zanchet, Aladio |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/9190608876644004 |
dc.contributor.referee2.fl_str_mv |
Dall’Asta, Denis |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/2346598206153710 |
dc.contributor.referee3.fl_str_mv |
Marchi, Jamur Johnas |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/6859399120420257 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/4989065429683599 |
dc.contributor.author.fl_str_mv |
Nottar, Daiane Inacio da Silva |
contributor_str_mv |
Zanchet, Aladio Zanchet, Aladio Dall’Asta, Denis Marchi, Jamur Johnas |
dc.subject.por.fl_str_mv |
Contabilidade de Custos Teoria Contingencial Universidades Federais Brasileiras |
topic |
Contabilidade de Custos Teoria Contingencial Universidades Federais Brasileiras Accounting Costs Contingency Theory Brazilian Federal Universities Controladoria |
dc.subject.eng.fl_str_mv |
Accounting Costs Contingency Theory Brazilian Federal Universities |
dc.subject.cnpq.fl_str_mv |
Controladoria |
description |
This research aimed to identify the contingency factors that affect the implementation of cost accounting in Brazilian federal universities and to understand how these factors influence its adoption. Therefore, a descriptive and explanatory study was carried out, with a quantitative and qualitative approach. Data collection took place between 09/15 and 11/15/2021 through the application of a survey questionnaire and semi-structured interviews with accountants and managers in the finance and budget area of Brazilian federal universities. 56 responses were obtained from the structured questionnaire sent to 69 universities and 7 semi-structured interviews were carried out in 7 universities in different locations. The analysis was performed based on descriptive statistics and Bardin's thematic analysis. The results indicate that most universities are in the initial stage of implementing a cost system, although such a system is perceived by the participants as important for Public Administration. Regarding the environmental contingency factor, it was found that the legislation contributes positively, since the public service has a strong legislative link, however, inspection/control bodies and society did not prove to be influential, as there is no effective charge on cost information. The structure factor showed an inflexible scenario, which makes it difficult to create new sectors, and there is also a need for personnel who can dedicate themselves to working on the subject in the institutions. As for the strategy factor, due to the low demand of managers for managerial information, the implementation of a cost system turns out not to be a priority, consequently, few universities are at advanced levels of implementation. The technology factor proved to be essential to the implementation, since the existence of a technical team, adequate hardware and software, as well as structuring systems, support and facilitate the process. As for the size factor, the complexity of the activities proved to be an obstacle, as the activities developed are diversified, and make it difficult to separate costs, and, in relation to the number of staff and students, it did not prove to be an influence, because, in the perception of the participants, the implementation of a cost system does not depend on the size of the institution. Finally, the organizational culture factor showed that the lack of a culture of cost calculation and resistance to changes hamper the implementation, as there is often a lack of visualization of the real usefulness that cost information will provide. Thus, it is concluded that, in the participants' perception, contingency factors, such as inflexibility of the organizational structure, need forpersonnel, absence of software and specialized technical team available, complexity of activities, lack of a cost culture and resistance to change, are factors that make it difficult to implement a cost system. On the other hand, legislation, media, technical knowledge, training and structuring systems proved to be contributory. It was also observed that the low communication between universities and the lack of methodological standardization regarding the calculation of costs ends up being harmful to the development of the theme, and that cultural changes are fundamental to contribute to this evolution. The research allowed us to identify impacting factors in the implementation of a cost system, which contributes to the advancement of the subject in the public area. |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-05-03T17:24:56Z |
dc.date.issued.fl_str_mv |
2022-02-18 |
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.citation.fl_str_mv |
NOTTAR, Daiane Inacio da Silva. Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras. 2022. 126 f. Dissertação (Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR. |
dc.identifier.uri.fl_str_mv |
https://tede.unioeste.br/handle/tede/5995 |
identifier_str_mv |
NOTTAR, Daiane Inacio da Silva. Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras. 2022. 126 f. Dissertação (Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel - PR. |
url |
https://tede.unioeste.br/handle/tede/5995 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.program.fl_str_mv |
-2782590517595009192 |
dc.relation.confidence.fl_str_mv |
600 600 |
dc.relation.department.fl_str_mv |
8872935161184826606 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Contabilidade |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais Aplicadas |
publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTE instname:Universidade Estadual do Oeste do Paraná (UNIOESTE) instacron:UNIOESTE |
instname_str |
Universidade Estadual do Oeste do Paraná (UNIOESTE) |
instacron_str |
UNIOESTE |
institution |
UNIOESTE |
reponame_str |
Biblioteca Digital de Teses e Dissertações do UNIOESTE |
collection |
Biblioteca Digital de Teses e Dissertações do UNIOESTE |
bitstream.url.fl_str_mv |
http://tede.unioeste.br:8080/tede/bitstream/tede/5995/5/Daiane_Nottar2022.pdf http://tede.unioeste.br:8080/tede/bitstream/tede/5995/2/license_url http://tede.unioeste.br:8080/tede/bitstream/tede/5995/3/license_text http://tede.unioeste.br:8080/tede/bitstream/tede/5995/4/license_rdf http://tede.unioeste.br:8080/tede/bitstream/tede/5995/1/license.txt |
bitstream.checksum.fl_str_mv |
62693d0767bd05fb4c3692652c09f3e3 4afdbb8c545fd630ea7db775da747b2f d41d8cd98f00b204e9800998ecf8427e d41d8cd98f00b204e9800998ecf8427e bd3efa91386c1718a7f26a329fdcb468 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE) |
repository.mail.fl_str_mv |
biblioteca.repositorio@unioeste.br |
_version_ |
1811723456456163328 |