Análise da percepção dos profissionais ligados à contabilidade municipal na implantação da gestão de custos

Abstract

The Brazilian municipal public administration is experiencing growing pressures for efficiency and transparency, culminating in the normative requirement for the implementation of cost information systems, notably based on the Brazilian Accounting Standard Applied to the Public Sector (NBC TSP 34). However, the transition from a strictly legalistic budgetary model to results-oriented management faces severe structural barriers. Given this scenario, this dissertation has the general objective of analyzing the perception of accounting and internal control professionals from municipalities linked to the Association of Municipalities of West Paraná (AMOP) regarding the implementation process, institutional challenges, and the usefulness of cost management in the public sector. The investigation is characterized as applied, descriptive, and quantitative research, operationalized through a field survey with a sample of 82 civil servants. The data collection instrument, structured on a Likert scale, was validated by a committee of experts using the Content Validity Index (CVI) and demonstrated high psychometric reliability, reaching a global Cronbach's Alpha of 0.8521. Data treatment encompassed descriptive statistics, Pearson's linear correlation, and qualitative triangulation via Content Analysis of the professionals' narratives. The results revealed a global score of 2.82, placing the factual stage of cost accounting in the region in a zone of absolute inoperability. The cross-analysis demystified the premise that the system's paralysis stems from a lack of basal education of the technical staff, revealing a highly literate human capital (67.1% with postgraduate degrees). The stagnation, in fact, emerges from a destructive symbiosis between the technological blackout of unintegrated Information Technology (IT) systems, the deficit in continuous qualification, and a severe governance vacuum. The occurrence of coercive isomorphism in the administrations was verified, where the accounting tool is maintained primarily as a ceremonial and facade adoption for legitimation before the Court of Auditors, failing to integrate into the decision-making and budgetary cycle. It is concluded that the advancement of managerial accounting requires the protagonism of top management. As a technical delivery of a Professional Master's degree, the study proposes a model of practical guidelines structured in three pillars for the municipalities: political sponsorship aimed at budgetary integration in the PPA and LOA, modernization and parameterization of convergent ERPs, and the creation of an intermunicipal consortium managed by AMOP to foster continuous training.