Banca de DEFESA: Sara Cardoso de Castro

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Sara Cardoso de Castro
DATE: 09/09/2022
TIME: 09:00
LOCAL: UnB/FACE/PPGCont (online)
TITLE:

The influence of personal factors on the perception of accountants and public agents regarding the adoption of integrated reporting in the Brazilian public sector: an analysis in the light of Institutional Theory

KEY WORDS:

Integrated Reporting. Public sector. Public Accounting. Institutional Theory.

PAGES: 103
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study aims to identify the influence of factors on the perception of accountants and public agents on the adoption of the Integrated Report as the main model for the management report of public accounts. The specific objectives were used as a guide for analyzing the products of this research, namely: to analyze, within the scope of the federal public administration, the application of the Integrated Report as the main form of public accountability and to interpret the Normative Decision TCU 178/ 2019 in the light of Institutional Theory. The method chosen for data collection was the survey-type survey, through a structured electronic questionnaire, composed of 30 closed questions, in order to analyze the perception of public accountants regarding the demonstration of the set of accounting information through the Report of Management based on Integrated Reporting, with regard to the transparency, credibility and usefulness of public accounts and the modernization of control instruments, internal or external, of public administration. The social relevance is that, in practice, the present study contributes to a holistic view of the recent institution of Integrated Reporting in the Brazilian public context. The originality and relevance of the study appear in the institutional approach used to interpret the research results and considering that studies on Integrated Reporting in the context of the Brazilian Public Sector are still incipient in the literature. The main results of the study suggest that the sample tends to agree that the Integrated Report contributes to the quality of inspection and control of federal public management and to the inspection of legality, legitimacy, economy and application of public resources. On the other hand, evidence shows that the sample does not have an opinion on whether the Integrated Report is an attempt to meet social needs and/or if it is an attempt to legitimize organizational processes. In addition, by most non-accountants, opinions were unfavorable regarding the contribution of the Integrated Report to the improvement of materiality, reliability, connectivity and coherence of accounting information. The Occupation had a strong influence on the perception of individuals regarding the contribution of Integrated Reporting in measuring the impacts of State actions on society and the external environment. And, based on the analysis of the same variable, the sample tends to disagree that the Integrated Report contributes to the transparency of public accountability. 

BANKING MEMBERS:
Presidente - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Externo à Instituição - ANAILSON MARCIO GOMES - UFRN
Interno - 882332 - EVALDO CESAR CAVALCANTE RODRIGUES
Interno - 3069694 - JOAO ABREU DE FARIA BILHIM