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A Implementação do plano oficial de contabilidade pública na Guarda Nacional Republicana
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Abstract(s)
O processo de implementação do Plano Oficial de Contabilidade Pública nos diversos organismos da Administração Central, previsto pelo Decreto-Lei nº 232/97, de 3 de Setembro, tem-se revelado bastante complexo e moroso. Deste modo, surge a necessidade de tentar identificar quais os pressupostos e dificuldades com que a Guarda Nacional Republicana se poderá deparar, se no futuro, decidir implementar o elencado plano de contas. Pelo exposto, a realização do presente trabalho tem em vista a identificação dos objectivos, estrutura e composição, princípios e critérios adoptados, bem como, a determinação das valências das aplicações informáticas na materialização da citada implementação do Plano Oficial de Contabilidade Pública. Tendo em vista a recolha de dados para a prossecução dos referidos objectivos, para a realização do enquadramento teórico, foi desenvolvida uma exaustiva pesquisa a publicações de autores de referência e à legislação em vigor no âmbito da temática da contabilidade pública. No respeitante à parte prática foram aplicados questionários aos chefes da contabilidade das diversas Unidades da Guarda e realizadas entrevistas nos Serviços Sociais da Guarda nacional Republicana. Mediante a análise dos dados recolhidos pelos métodos mencionados, conclui-se que o processo de implementação do supracitado palno de contas, na Guarda Nacional Republicana, requererá uma alteração nos conteúdos ministrados na formação dada aos elementos do quadro de Administração e implicará uma profunda reflexão, no processo de tomada de decisão, no que respeita à definição da estratégia a adoptar e escolha da aplicação informática a instalar.
Abstract The implementation of the oficial Plano f Public Accounts in the various departments of Central Administration, foreseen under Decree nº 232/97, of September 3, has proved to be a very weak and complex process. In this sense, there is the need to try to identify the contingencies and Challenges that the National Republican Guard may face, if in the future, it decides to implement the plan of accounts. Given the above, this study seeks to identify the objectives, structure and composition, principles and adopted criteria of this process, as well as, evaluates the benefits of the software applications in the implementation of the noted Official Plan of Public accounts. Data collection methods were carried out in order to meet the outlined objectives. The establishment of the theoretical framework relied upon thorough research of bibliographic material, including the examination of works by relevant authors, publications and current legislation within the realm of Public Accounting. Empirical research was carried out in the form of questionnaires submitted to the Heads of accounting from various units of National Guard and also interviews within the Social services departments of the National Republican Guard. Based on the analysis of acquired data, one can conclude that the implementation of the aforementioned plan of accounts, in the National Republican Guard, will require the alteration of lectured content pertinent to the instruction of administration personnel. In addition to this, there will also be the need to reflect upon decisions regarding the choice of a suitable strategy and installation of adequate software.
Abstract The implementation of the oficial Plano f Public Accounts in the various departments of Central Administration, foreseen under Decree nº 232/97, of September 3, has proved to be a very weak and complex process. In this sense, there is the need to try to identify the contingencies and Challenges that the National Republican Guard may face, if in the future, it decides to implement the plan of accounts. Given the above, this study seeks to identify the objectives, structure and composition, principles and adopted criteria of this process, as well as, evaluates the benefits of the software applications in the implementation of the noted Official Plan of Public accounts. Data collection methods were carried out in order to meet the outlined objectives. The establishment of the theoretical framework relied upon thorough research of bibliographic material, including the examination of works by relevant authors, publications and current legislation within the realm of Public Accounting. Empirical research was carried out in the form of questionnaires submitted to the Heads of accounting from various units of National Guard and also interviews within the Social services departments of the National Republican Guard. Based on the analysis of acquired data, one can conclude that the implementation of the aforementioned plan of accounts, in the National Republican Guard, will require the alteration of lectured content pertinent to the instruction of administration personnel. In addition to this, there will also be the need to reflect upon decisions regarding the choice of a suitable strategy and installation of adequate software.
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Keywords
Contabilidade Pública Guarda Nacional Republicana Plano Oficial de Contabilidade Pública Dificuldades Pressupostos
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Publisher
Academia Militar. Direção de Ensino