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Abstract(s)
A contabilidade evoluiu e hoje é uma ciência que, entre outras coisas, produz informações,
importantes instrumentos no processo de tomada de decisão. As entidades, num mundo
cada vez mais competitivo, não podem abrir mão das ferramentas que auxiliam na
eficiência da gestão, sob risco de descontinuidade (Okoh & Uzoca, 2012). Essa afirmação
também vale para as entidades do setor público que sofrem com a crise financeira e
precisam entregar bons serviços à sociedade, com o menor gasto possível. Sendo assim,
este trabalho tem o objetivo de analisar se os contabilistas possuem domínio operacional
do sistema de informação do Tesouro Gerencial (TG) e se este permite produzir
informações úteis à tomada de decisões. Também tem como finalidade analisar, na opinião
dos contabilistas, os fatores que influenciam a utilidade atribuída pelos gestores dos
Institutos Federais de Educação Superior (Ifes) de Goiás às Informações Financeiras (IF)
na tomada de decisões.
Com base numa amostra de 26 contabilistas, servidores dos institutos, os resultados
indicam que mais de um terço deles tem fraco domínio do sistema do TG e dificuldades no
seu manuseamento, apesar de a maioria desses profissionais entender tratar-se de um
sistema capaz de produzir informação útil à gestão. Os resultados evidenciam, ainda, que
existem fatores que influenciam a utilidade das IF no processo de tomada de decisões. Em
relação às características individuais dos gestores, os resultados revelam, estatisticamente,
que o gestor com conhecimentos em gestão atribui mais utilidade à IF na tomada de
decisões, o que não acontece para o gênero, habilitações acadêmicas e experiência em
gestão. Além disso, se verifica que os gestores admitidos para o cargo por competências
técnicas atribuem mais importância à contabilidade e suas IF no processo de tomada de
decisão.
Este estudo revela-se relevante para a prática, dado que identifica os perfis dos gestores
que dão importância às IF na tomada de decisões, que constitui uma importante ferramenta
de apoio à gestão.
Accounting has evolved and today is a science that, among other things, produces information, important tools in the decision-making process. Entities, in an increasingly competitive world, can not give up the tools that aid management efficiency, with risks of discontinuity (Okoh & Uzoca, 2012). This statement also applies to public sector entities that suffer from the financial crisis and need to deliver good services to society at the lowest possible expense. Thus, this paper has the objective of analyzing whether accountants have an operational domain of the Treasury Management (TG) information system and whether it allows the production of information useful for decision making. It is also an objective to analyze, in the opinion of the accountants, the factors that influence the usefulness that Ifes managers in Goiás attribute to IF in decision making. Based on a sample of 26 accountants, institutes' servants, the results indicate that more than a third of accountants have weak domain of the TG system and difficulties in their handling. The results also show that there are factors that influence the usefulness of financial information in the decision making process. Regarding the individual characteristics of the managers, the results show statistically that the manager with a managerial knowledge assigns greater usefulness to financial information in decision making, which is not the case for gender, academic qualifications and management experience. It also appears that the managers admitted to the position by technical competences attach greater importance to the accounting and their financial information in the decision making process. This study is relevant to the practice, since it identifies the profiles of managers who give importance to IF in decision making, which is an important management support tool.
Accounting has evolved and today is a science that, among other things, produces information, important tools in the decision-making process. Entities, in an increasingly competitive world, can not give up the tools that aid management efficiency, with risks of discontinuity (Okoh & Uzoca, 2012). This statement also applies to public sector entities that suffer from the financial crisis and need to deliver good services to society at the lowest possible expense. Thus, this paper has the objective of analyzing whether accountants have an operational domain of the Treasury Management (TG) information system and whether it allows the production of information useful for decision making. It is also an objective to analyze, in the opinion of the accountants, the factors that influence the usefulness that Ifes managers in Goiás attribute to IF in decision making. Based on a sample of 26 accountants, institutes' servants, the results indicate that more than a third of accountants have weak domain of the TG system and difficulties in their handling. The results also show that there are factors that influence the usefulness of financial information in the decision making process. Regarding the individual characteristics of the managers, the results show statistically that the manager with a managerial knowledge assigns greater usefulness to financial information in decision making, which is not the case for gender, academic qualifications and management experience. It also appears that the managers admitted to the position by technical competences attach greater importance to the accounting and their financial information in the decision making process. This study is relevant to the practice, since it identifies the profiles of managers who give importance to IF in decision making, which is an important management support tool.
Description
Keywords
Contabilidade Informação financeira Gestão Tomada de decisão Accounting Decision making Financial information Management