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A certificação legal das contas nas Forças Armadas assume relevância no contexto da
reforma da contabilidade pública em Portugal, impulsionada pela entrada em vigor da Lei
de Enquadramento Orçamental e do Sistema de Normalização Contabilística para as
Administrações Públicas.
Adotando um raciocínio indutivo e uma estratégia qualitativa, com recurso à análise
documental e a entrevistas semiestruturadas, esta investigação, sustentada num estudo de
caso, centra-se na certificação legal das contas nas Forças Armadas, analisando as exigências
do SNC-AP e propondo contributos para um modelo de abordagem que responda a essas
exigências.
Os resultados da investigação sugerem a uniformização de procedimentos e
normativos, implementação de boas práticas, bem como a centralização e coordenação da
certificação das contas no Ministério da Defesa Nacional. Apontam ainda para reforço dos
sistemas de controlo interno complementados por auditorias externas e internas
independentes, melhoria da comunicação e articulação entre intervenientes, formação e
capacitação dos recursos humanos e, por fim, a modernização tecnológica e integração dos
sistemas de informação.
Conclui-se que esta certificação, mais do que uma exigência normativa, constitui uma
oportunidade para reforçar a transparência, a accountability e credibilidade da informação
financeira, contribuindo para uma gestão pública mais eficiente e fortalecimento da
confiança nas instituições militares.
The legal certification of accounts in the Armed Forces has gained relevance in the context of public accounting reform in Portugal, driven by the entry into force of the Budgetary Framework Law and the Public Sector Accounting Standards System. Adopting an inductive reasoning approach and a qualitative research strategy, this investigation is grounded in a case study and combines document analysis with semi structured interviews. It focuses on the legal certification of management accounts in the Armed Forces, analysing the requirements imposed by the SNC-AP and proposing contributions toward a model of approach that responds to those requirements. The research findings suggest the standardisation of procedures and regulations, the implementation of best practices, as well as the centralisation and coordination of account certification under the Ministry of National Defence. They also point to the need for strengthening internal control systems, complemented by independent internal and external audits, improving communication and coordination among stakeholders, enhancing training and capacity-building of human resources, and, finally, promoting technological modernisation and the integration of information systems. It is concluded that this certification, beyond being a regulatory requirement, represents an opportunity to strengthen transparency, accountability, and the credibility of financial information, thereby contributing to more efficient public management and reinforcing trust in military institutions.
The legal certification of accounts in the Armed Forces has gained relevance in the context of public accounting reform in Portugal, driven by the entry into force of the Budgetary Framework Law and the Public Sector Accounting Standards System. Adopting an inductive reasoning approach and a qualitative research strategy, this investigation is grounded in a case study and combines document analysis with semi structured interviews. It focuses on the legal certification of management accounts in the Armed Forces, analysing the requirements imposed by the SNC-AP and proposing contributions toward a model of approach that responds to those requirements. The research findings suggest the standardisation of procedures and regulations, the implementation of best practices, as well as the centralisation and coordination of account certification under the Ministry of National Defence. They also point to the need for strengthening internal control systems, complemented by independent internal and external audits, improving communication and coordination among stakeholders, enhancing training and capacity-building of human resources, and, finally, promoting technological modernisation and the integration of information systems. It is concluded that this certification, beyond being a regulatory requirement, represents an opportunity to strengthen transparency, accountability, and the credibility of financial information, thereby contributing to more efficient public management and reinforcing trust in military institutions.
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Palavras-chave
Sistema de normalização contabilística Administração pública Lei do enquadramento orçamental Certificação legal de contas Accountability Accounting Standardization System Public Administration Budgetary Framework Law Legal Certification of Accounts