Fatores críticos de sucesso na implementação do sistema de custos no setor público federal

Abstract

The need to use a cost system by public sector entities in Brazil has its historical roots linked to recent fiscal crises and administrative reforms in public service. In addition, there is a discussion about the critical success factors and how they have influenced the implementation of cost system in federal public service. Thus, the main objective of this research is to evaluate the effects of critical success factors in the implementation of the cost system in federal public service. In this scenario, it was adopted as a theoretical framework: empirical evidence, cost management as an instrument of public governance and the theory of accounting regulation from the perspective of its influence from the establishment of standards and procedures for accounting practice. To achieve the proposed objective, the following methodological procedures were used: the interviews, the survey and the statistical apparatus. In the literature review, topics related to costs in public service and critical success factors were visited, in addition to interviews with a panel of experts, aiming to collect data and information for this research. Then, through logistic regression, the association between the critical factors and the success of the implementation of cost system in federal public service was verified. It is concluded that the results provide sufficient evidence to point out that political factors, technical factors and the size of the public entity affect the success of the implementation of cost system, indicating that the professional organizations and civil society have a relevant institutional role in structuring the cost system, on the other hand, the results obtained were not statistically significant to affirm the existence of an association between cultural factors and the success of the implementation, reflecting the peculiar cultural characteristics of public service entities in Brazil.