Contabilidade de custos no setor público: fatores contingenciais que afetam sua implantação nas universidades federais brasileiras

Detalhes bibliográficos
Autor(a) principal: Nottar, Daiane Inacio da Silva
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.
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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). 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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
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