Fatores contingenciais que afetam a implementação do Subsistema de Informação de Custos do Setor Público (SICSP) na percepção dos controllers e contadores municipais

Abstract

Cost control is an essential element for managers' decision making, efficiency and profitability within organizations. Such control is used by private sector companies seeking to achieve profitability in their products and services. In the public sector, the use of costs is at an embryonic stage, and there are many challenges to its implementation because it is relatively new. Several studies have related the issue of costs with contingency theory, which advocates the fact that efficient organizational structures vary with contextual organizational factors. Therefore, the main objective of the study was to analyze the influence of contingency factors in the implementation of the SICSP, according to the view of controllers and municipal accountants. The research was carried out by means of an explanatory research regarding the objectives, qualitative and quantitative in relation to the approach of the problem, and with regard to the procedures, a survey or a multiple case study was used. In the quantitative research, from a sample of 203 respondents and the application of a structured questionnaire, the statistical procedures of descriptive statistics, Spearman correlation and multiple linear regression were performed. In the qualitative research, two cases, composed of two prefectures of the state of Paraná, were selected, which were analyzed in depth, through observation, interview and analysis of documents. The main results point to the influence of the External Environment, Structure, Technology and Strategy factors in the implementation of the SICSP. In addition, there are no significant relationships between the contingency factors and the implementation of the SICSP. As a theoretical contribution of the study, we highlight the understanding of the contingency factors in public sector entities, highlighting gaps in the theory itself, since some factors can not be explained and, as technical/practical contributions, the limitations that the managers need to overcome.