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Abstract(s)
Em Portugal, a partir de 1990, desencadearam-se reformas na contabilidade pública dada a necessidade de informação credível e apropriada para a tomada de decisões. Posteriormente, a crise financeira iniciada em 2010 associada ao reconhecimento e à aceitação das normas internacionais de contabilidade, conduziu à publicação, em 2015, do Sistema de Normalização Contabilística para as Administrações Públicas. Decorridos dois anos após a implementação, a investigação científica é ainda escassa e desconhece-se o seu impacto, em especial no contexto da organização militar. Adotando uma estratégia qualitativa, um raciocínio indutivo e um desenho de pesquisa estudo de caso, esta investigação analisa oportunidades de otimização nos domínios da estrutura organizativa, da especificidade dos cargos e das qualificações da Administração Patrimonial e Financeira nas Forças Armadas, face às exigências deste referencial contabilístico. Os resultados da investigação sugerem para os serviços complexos e dispersos a adoção de uma estrutura organizativa tendencialmente centralizada, a constituição de núcleos especializados e a integração da contabilidade orçamental e financeira na mesma área de responsabilidade. A presente investigação permite identificar os requisitos que materializam o quadro referencial do modelo de estrutura organizativa para os Ramos das Forças Armadas, contribuindo para uma melhor resposta às exigências colocadas por este referencial.
In Portugal, since 1990, public accounting reforms were triggered due to the necessity of credible and appropriate information for decision making. Subsequently, the financial crisis that started in 2010 associated with the recognition and acceptance of international accounting standards, led to the publication, in 2015, of the Accounting Standardization System for Public Administrations. After two years of implementation, the scientific research is still scarce and its impact is unknown, especially in the military organization’s context. By adopting a qualitative strategy, inductive reasoning and a case study research design, this study analyzes opportunities for optimization in the domains of the organizational structure, the job specificity and qualifications requirements regarding the Patrimonial and Financial Administration in the Armed Forces, in face of the requirements of this referential accounting. The investigation’s results suggest, for complex and dispersed services, the adoption of an organizational structure that tends to be centralized, the constitution of specialized centers and the integration of budgetary and financial accounting in the same area of responsibility. The present investigation allows to identify the requirements that materialize the referential framework of the model of organizational structure for the Armed Forces Branches, contributing to a better answer to the requirements for this referential.
In Portugal, since 1990, public accounting reforms were triggered due to the necessity of credible and appropriate information for decision making. Subsequently, the financial crisis that started in 2010 associated with the recognition and acceptance of international accounting standards, led to the publication, in 2015, of the Accounting Standardization System for Public Administrations. After two years of implementation, the scientific research is still scarce and its impact is unknown, especially in the military organization’s context. By adopting a qualitative strategy, inductive reasoning and a case study research design, this study analyzes opportunities for optimization in the domains of the organizational structure, the job specificity and qualifications requirements regarding the Patrimonial and Financial Administration in the Armed Forces, in face of the requirements of this referential accounting. The investigation’s results suggest, for complex and dispersed services, the adoption of an organizational structure that tends to be centralized, the constitution of specialized centers and the integration of budgetary and financial accounting in the same area of responsibility. The present investigation allows to identify the requirements that materialize the referential framework of the model of organizational structure for the Armed Forces Branches, contributing to a better answer to the requirements for this referential.
Description
Keywords
Forças Armadas Sistema de Normalização Contabilística para as Administrações Públicas Teorias organizacionais Estrutura organizativa Especificidade dos cargos Qualificações Armed Forces Accounting Standardization System for Public Administrations Organizational theories Organizational structure Job specificity Qualifications