A implantação do sistema de informação de custos nos municípios brasileiros - o caso do município de Sapucaia do Sul - RS

Abstract

The research examines the deployment of the Brazilian Accounting Standard Technical 16/11 which introduces the Information System Costs Public Sector from 2013 for all municipalities. The standard will be widely impactful with consequences for all public entities. The study investigated how the city of Sapucaia Sul, in the metropolitan area of Porto Alegre, is directing the implementation of the standard and its entire framework of regulatory guidelines. The profile of the municipality puts you in the middle of Brazilian municipalities, serving as a benchmark for the study. This is a qualitative, descriptive and exploratory. By insufficient literature, we applied a questionnaire with closed to public officials responsible for the implementation of the Information System Cost Accounting in the Municipality of Sapucaia Sul, in order to explain the main difficulties that arise in the implementation of the system. Data analysis found that the knowledge, training employees, and the ability of the media and technology installed, are not sufficient to meet the demands techniques to develop the rules of accounting adjustments and integration within the prescribed period. It is recommended to redesign the physical structure and technology available to the Accounting industry, as well as training of personnel responsible for implementation of the Brazilian Accounting Standard Technical 16/11.