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Sistema de informa????es gerenciais de controladoria em ??rg??os p??blicos: um estudo nos munic??pios matogrossenses da regi??o sudoeste

By Aldo Cesar da Silva Ortiz

Abstract

Este estudo teve por objetivo investigar alguns aspectos da atua????o da controladoria na gest??o p??blica, particularmente nos munic??pios da regi??o sudoeste de Mato Grosso. De acordo com legisla????o espec??fica, a controladoria, no ??mbito da gest??o p??blica, exerce papel relevante no processo de controle interno. Trata-se de uma pesquisa aplicada e descritiva, com abordagem quantitativa. A coleta de dados deu-se por meio de instrumento de pesquisa estruturado com escalas do tipo Likert de cinco pontos. Os dados foram coletados no segundo semestre de 2011 com gestores, controladores e contadores municipais mato-grossenses da regi??o sudoeste. Para an??lise quantitativa dos dados utilizou-se a mensura????o do ranking m??dio ponderado das escalas, frequ??ncia, desvio padr??o, coeficiente de varia????o e o coeficiente de correla????o (r) das assertivas. Os principais achados da pesquisa evidenciam dois aspectos: (a) o reconhecimento da utilidade de um sistema de informa????o gerencial de controladoria ao processo decis??rio da gest??o p??blica; (b) a precariedade estrutural da ??rea de custos. Al??m disso, h?? consci??ncia sobre a necessidade de se reestruturar a ??rea de controladoria na gest??o p??blica municipal no sentido de torna-la mais capacitada ao apoio da gest??o municipal.This study aimed at investigating some aspects of the performance of the controllership in the public administration, mainly in the municipal districts of the Southwest area of Mato Grosso. According to the specific legislation, the controllership, in the ambit of the public administration, exercises important role in the process of inner control. It is an applied and descriptive research, with quantitative approach. The collecting of data was made through research instrument structured with scales of the type Likert of five points; the data were collected in the second semester of 2011 with managers, controllers and municipal accountants from the Southwest area of Mato Grosso. As for the quantitative analysis of data, we used the mensuration of the medium ranking of the scales, frequency, standard deviation, coefficient of variation and coefficient of correlation (r) of the assertive ones. The main findings of the research evidence two aspects: (a) the recognition of the usefulness of a managing information system of controllership to the decision process of public administration; (b) the structural precariousness of the area of costs. Besides, there is awareness about the need of restructuring the area of controllership in the municipal public administration in order to make it more qualified to support the municipal administration

Topics: Controladoria, Gest??o p??blica, Sistema de custos, Relat??rios gerenciais, Controllership, Public administration, System of costs, Managing reports, ACCNPQ::Ci??ncias Sociais Aplicadas::Ci??ncias Cont??beis
Publisher: Universidade do Vale do Rio dos Sinos
Year: 2012
OAI identifier: oai:agregador.ibict.br.BDTD_UNISINOS:oai:www.repositorio.jesuita.org.br:UNISINOS/3258
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