Institucionalização do plano de contas aplicado ao setor público: Análise da percepção dos gestores e contadores de Santa Catarina

Abstract

The purpose of this article is to analyze the perception of managers and public accountants about the process of implementation of the plan of accounts applied to the public sector (PCASP) in the Secretary of State of Finance of Santa Catarina (SEF-SC) from the perspective of Institutional Theory with emphasis on the Old Institutional Economy. The research is descriptive regarding its objective, and a qualitative approach is used for its analysis, having as a research instrument questionnaires applied to managers and accountants, aiming to identify how the process was planned, codified, incorporated, reproduced and institutionalized, totalizing a sample with 36 respondents. The results show that there was planning for the execution of the process, the perception of the users was positive about the improvement of the accounting routines, not affecting the reliability of the information and that the process impacted on a quality jump of the information produced by the accounting, such as improvement of accounting routines, focus on public equity and focus on the accrual basis. The managers and accountants emphasized as a suggestion about the implementation of similar processes: the elaboration of planning, with monitoring and monitoring of its execution, counting on the participation of the people impacted by the changes.