Análise dos conceitos e procedimentos da contabilidade estratégica no setor público: um estudo de casos múltiplos no Brasil

Abstract

This paper approachs the Strategic Accounting from the perspective of the use of their instruments in public administration from the brazilian state development and implementation of strategic planning such management. In a modern world full of various demands social, environmental, technological, organizational, political etc. -, public organizations need strategic vision to meet the collective needs emanating from the social environment and are efficient and productive, too. For this, the state public administration, the unit of analysis of this work may avail himself of strategic accounting and its tools to assist it by providing elements for designing and executing its strategic plan, measure results, assess performance and establish guidelines for decision-making. It is important that the dynamic process of management awareness of their managers (in the efficient use of accounting information) and the efficiency of the holder of professional accounting (the ability to guide, suggest and participate in the process of decision making). Intended research - main focus - evaluating the use of strategic concepts and accounting procedures in the state public administrations, when developing and implementing their strategic plans, and identify strategic literature artifacts used, analyze its use in managing, locating them and consider whether the strategic decision making is guided by the information contained in accounting reports. To that end, the method used was case study, the types being used for exploratory research (as there was little literature on the subject on the public sector), qualitative field, documentary and bibliographic study of multiple cases covering four units of the Brazilian federation: Minas Gerais (pilot case), Ceará, Pernambuco and Amazonas. Questionnaires were applied together with managers, accountants, advisors and technicians linked to the state management. Research results derived from documentary research, analysis and interpretation of responses from respondents, theoretical reading, everything crossed and interpreted in the light of each management practice focused and provisions of literature on the subject. The conclusion of the research shows satisfactory results in a general view, showing the confirmation of research propositions and scope of its objectives, that is, the steps surveyed use, even informally, instruments Strategic Planning and Accounting, which may stimulate further research in this theme and influence other administrations - both state, and municipal.