Loading...
Publication
A contabilidade na gestão do ensino superior público: estudo de caso
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.33 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Num contexto de extrema exigência e transparência na gestão dos dinheiros públicos, as Instituições de Ensino Superior Público, são obrigadas, de acordo com o POC-Educação, a implementar três sistemas contabilísticos, a contabilidade orçamental, a contabilidade patrimonial e a contabilidade analítica, exigindo-se que a informação contabilística, quer através da consulta direta quer através de indicadores calculados com a sua informação, permita que a gestão do ensino superior público, disponha de mais instrumentos para apoiar e avaliar a sua gestão.
Neste contexto, este estudo pretende saber se a Contabilidade implementada nas Instituições de Ensino Superior Público permite para além do cumprimento da legalidade, apoiar a gestão na tomada de decisão, quer por consulta direta dos seus mapas, quer através de indicadores calculados com base na informação contabilística.
Na componente empírica apresentou-se um estudo de caso, no qual, foi elaborado um inquérito, que foi enviado, por e-mail, ao Senhor Presidente do Instituto Politécnico de Setúbal. Através das respostas obtidas, foi possível responder à nossa questão de investigação, para a qual tinham sido previamente definidas hipóteses. Os resultados obtidos permitem concluir que a instituição, relativamente à contabilidade orçamental e à contabilidade patrimonial, para além de cumprir os requisitos legais, utiliza a informação contabilística para apoiar a gestão, por consulta direta ou através de indicadores calculados com essa informação. Relativamente à contabilidade analítica, não está implementada, não tem prevista a data para a sua implementação e não atribui importância à sua informação, para apoiar a gestão.
Abstract: In a context of extreme demand and transparency in the management of public funds, the public sector higher education institutions, are required, in accordance with POC-Education, to implement three accounting systems, budgetary accounting, accrual accounting and cost accounting, requiring was found that accounting information, either by direct consultation or indicators calculated with your information, allow the management of public higher education, has more tools to support and evaluate its management. In this context, this study asks whether the Accounting implemented in Public Higher Education Institutions allows beyond compliance with the law, support management decision-making, either by direct consultation of your maps or through indicators calculated based on the information accounting. In the empirical study presented a case study, in which, a survey that was sent was prepared, by mail, the President of the Polytechnic Institute of Setubal. Through the answers obtained, it was possible to answer our research question, to which had been previously defined hypotheses. The results showed that the institution, on fiscal accounting and accrual accounting, in addition to meeting the legal requirements, uses accounting information to support management by direct consultation or by indicators calculated with this information. With regard to cost accounting is not implemented, no target date for implementation and not assign importance to your information, to support the management.
Abstract: In a context of extreme demand and transparency in the management of public funds, the public sector higher education institutions, are required, in accordance with POC-Education, to implement three accounting systems, budgetary accounting, accrual accounting and cost accounting, requiring was found that accounting information, either by direct consultation or indicators calculated with your information, allow the management of public higher education, has more tools to support and evaluate its management. In this context, this study asks whether the Accounting implemented in Public Higher Education Institutions allows beyond compliance with the law, support management decision-making, either by direct consultation of your maps or through indicators calculated based on the information accounting. In the empirical study presented a case study, in which, a survey that was sent was prepared, by mail, the President of the Polytechnic Institute of Setubal. Through the answers obtained, it was possible to answer our research question, to which had been previously defined hypotheses. The results showed that the institution, on fiscal accounting and accrual accounting, in addition to meeting the legal requirements, uses accounting information to support management by direct consultation or by indicators calculated with this information. With regard to cost accounting is not implemented, no target date for implementation and not assign importance to your information, to support the management.
Description
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção de grau de
Mestre em Contabilidade e Finanças
Keywords
Informação contabilística POCP POC-Educação Apoio à Gestão Instituição de Ensino Superior Público Accounting Information OPAP POC-Education Management Support Public Higher Education Institution
Citation
Publisher
Instituto Politécnico de Setúbal.Escola Superior de Ciências Empresariais