Uma Análise do Processo de Mudança em Contabilidade em um Governo Local sob a Perspectiva da Teoria Crítica Outros Idiomas

ID:
46569
Resumo:
O objetivo deste estudo foi investigar o processo de mudança em sistemas contábeis da perspectiva da Teoria Crítica em uma organização pública local. O processo de pesquisa utilizou um estudo de caso em um governo municipal no Brasil, que passou por um processo de mudança em suas contas nos últimos dez anos. De acordo com as informações coletadas durante o processo de pesquisa, dependendo da fonte de informação, o processo de mudança nas contas do governo local, que é o objeto deste estudo, originou-se de pressões que causaram a mudança no setor denominado "Auditoria Interna" para "Controladoria", sendo detectadas pressões legais, de origem externa, interna e política, para essa mudança. Como limitação, os resultados foram considerados em um governo local no Brasil e podem não ser aplicáveis a outros locais. A cidade em questão tem cerca de 500.000 habitantes e 9.000 funcionários públicos, e os resultados podem contribuir para entender como lidar com a mudança nas estruturas envolvidas com a controladoria. O foco da mudança foi direcionado para o campo técnico, sem um diagnóstico do processo de análise dos possíveis ganhos sociais e até mesmo da efetividade que a mudança traria, com os gerentes responsáveis pela mudança tendo uma ação restrita por pressões externas do governo federal e estadual. Como principal contribuição, a pesquisa apresenta uma análise do processo de mudança na contabilidade no setor público, utilizando os fundamentos da Teoria Crítica como base de um estudo de caso, usualmente não aplicado ao campo de estudos contábeis.
Citação ABNT:
REIS, L. G. D.; LAVARDA, C. E. F. An Analysis of the Process of Change in Accounting at a Local Government from the Perspective of the Critical Theory . Revista de Gestão, Finanças e Contabilidade, v. 7, n. 3, p. 143-158, 2017.
Citação APA:
Reis, L. G. D., & Lavarda, C. E. F. (2017). An Analysis of the Process of Change in Accounting at a Local Government from the Perspective of the Critical Theory . Revista de Gestão, Finanças e Contabilidade, 7(3), 143-158.
Link Permanente:
http://www.spell.org.br/documentos/ver/46569/uma-analise-do-processo-de-mudanca-em-contabilidade-em-um-governo-local-sob-a-perspectiva-da-teoria-critica/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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