Utilização da informação gerencial no setor público: perspectiva diante das novas normas de contabilidade do setor público

Abstract

In a model Bureaucratic Management crisis context, the national governments tried to implement the concepts of the New Public Managementtheory. That theory supported ideas as greater emphasis on output controls, stress on private-sector styles of management practice and more emphasis on visible hands-on top management. That new structure has implicated in modifications on Public Accounting that amplified its usability as management instrument to managers activities. According to New InstitutionalSociology argument, the management accounting is an institution, because it is capableto influence people's attitudes either in their data preparation routine as in their decisions. Furthermore, it theory argue that changes in institutionalized standards request the integrationof several inputs to be established. Consistent with this idea, countries identified as model of New Public Management concepts' implementation (Australia, New Zealand and England) proceeded statutory accounting modifications combined with actions to adapt the institutional environment. Papers indicate because of incentives in institutional environment the application of accounting reports in decisions by the Australian official managers became practicable. The Brazilian Federal Government determined modifications in accounting normative to converge for International Public Sector Accounting Standards. The IPSAS application means a strong change in civil servants activities and this newest accounting procedure will amplify the management accounting information available. Minas Gerais government publications indicated it as a Brazilian state that is implementing the principlesof New Public Management, this fact, cause an expectation that it is a able environment to adjust to accounting legal changes and provide effective management reports to managers. This workhas as purpose identified availability and use of management accounting reports in decision by medium managers in a context of Results Based Management and implementation of Brazilian Public Sector Accounting Standards. This study certified that Minas Gerais Government utilize private sector instruments as Performance Contracts and Project Management. This tools is included in routine of civil servants, mainly, those are near than central administration. However, managers expounded that objetive of this instruments is to produce information to executive board and it is not provide management indicators to the medium managers. Also with the answers was possible verify that the state government centralize decisions on executive board, mainly, budget decisions. That attitude is oppositethan ideas established by New Public Management. Therefore, this work allow infer that Minas Gerais environment current no encourage responsibilization and accountability of medium managers, in same way there is not incentive the use of management accounting reports to improve quality of their decision because concentration of decision in central offices and the limited explicitness of variables used by executives in their decisions. The absence of a effective policy to admit and qualify medium managers also no incentive the application of management accounting information in decisions, considering the variability of informations understanding and interpretation.