Perception of cost system applied in the public sector: na analysis of Federal University of Espirito Santo

Name: IVONE FIORIN

Publication date: 03/02/2017
Advisor:

Namesort descending Role
FERNANDA FILGUEIRAS SAUERBRONN Advisor *

Examining board:

Namesort descending Role
FERNANDA FILGUEIRAS SAUERBRONN Advisor *
GABRIEL MOREIRA CAMPOS Internal Examiner *

Summary: This study aimed identify the perceptions of UFES’ managers and accountants, about the
adoption of cost’s systems applied to the public sector. The sample was composed of 34
federal employees, 12 accountants and 22 managers. It was used as an collecting data
instrument the questionnaire in a open and closed questions way, in this case, some of the
questions are multiple-choice and the remaining issues constructed structurally obeying the
four-point Likert Scale pattern. Two scales were constructed: perception and importance. In
order to analyze both groups perceptions, it was decided to perform in this study, the nonparametric
Mann-Whitney statistical test. It was verified throughout the research that
accountants and managers of the UFES consider important the use of a cost management
system in public universities. The results revealed that the perceptions of both groups
regarding concepts of cost management systems applied to the public sector are similar and
congruent with the theoretical foundation presented in this study. A significant difference was
identified regarding the perception about both groups results which it is assumed that happens
because of the study degree of each group of participant, this way, the accountants tend to
consider very or totally important the statements proposed by virtue of having training with
greater Specificity in the area of costs. Considering the perception scale, the identified
differences occur because of the accountants reveal greater incidence in the sense of total
agreement. While the managers expressed a greater tendency of agreement than disagreement.
The results of the research corroborates the findings of Diniz (2004) which concludes that as
managers and accountants perceptions of their sample are congruent with regard to those
addressed in relation to cost systems, as well as the Ramos (2013) which concludes that both
two respondent groups in their research have knowledge about cost concepts also know the
importance and needs of such information for decision making. It is suggested for future
research, an in-depth investigation on the limiting factors of na effective implantation of a
cost management system by public universities. It is suggested also an investigation of a
specific methodology to be implanted in this environment.

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