Os Accounting management information systems as governance instruments in the public sector

an analysis in the State of Pará (Brazil)

  • Leonardo Jovelino Almeida Lima FCAT
  • Leila Marcia Elias Universidade Federal do Pará

Abstract

We verified that the management information systems offered by consultants and used by municipalities in the state of Pará are able to meet the Brazilian Accounting Standards Applied to the Public Sector. With the adoption of these standards, management information systems require constant deployments, allowing the accounts to show, in a, timely, reliable and fully effective, the financial position of all the acts and facts embodied in the economic spheres of government. The observation is based on the systemic logic and exploratory nature along the systems companies serving the counties of the State. As a result, it was found that the systems are able to meet the Brazilian Accounting Standards applicable to the public sector, however, some points still require updates, and relevant implementations, especially on items related to the control of public assets.

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Author Biographies

Leonardo Jovelino Almeida Lima, FCAT

Especialista em Finanças empresariais pela FCAT

Leila Marcia Elias, Universidade Federal do Pará

Doutoranda em Planejamento e Desenvolvimento Regional. Mestre em Gestão e Desenvolvimento Regional. Contadora. Universidad Federa do Pará (Brasil)

Estudios Working Papers GIGAPP 83-90
Published
2019-02-01
How to Cite
Lima, L., & Marcia Elias, L. (2019). Os Accounting management information systems as governance instruments in the public sector. GIGAPP Estudios Working Papers, 5(83-90), 204-223. Retrieved from https://gigapp.org/ewp/index.php/GIGAPP-EWP/article/view/103
Issue
Vol 5 No 83-90 (2018): Studies/Working Papers New Series. Special on Observing Governance. Visions from the Amazon
Section
Articles

Copyright (c) 2018 Leonardo Jovelino Almeida Lima, Leila Marcia Elias

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