Sistema de informação contábil e a sua importância para o controle dos bens permanentes do setor público - doi: 10.4025/enfoque.v25i1.3573

Abstract

Since the origin of humanity the communication has occupied a prominent place in the relationship among people. The improvement of communication, as well as its social dynamics, occurred through both aspects, the linguistic evolution and the countless technological tools available to human beings and the ones built up or made by them. It is possible to visualize that the technological development has been persisting up to now and, consequently, it needs to be analyzed regarding its application in the accounting and managerial controls of private business institutions and governmental institutions, in order to guarantee larger efficiency and effectiveness to their administrative and operational decision making. In countries with democratic regime, the society, in an effective and participative way, has been searching for more transparence in the actions that guide the people responsible for public management, in relation to the destination of the public resources. Such an attitude evidences, clearly, that the people - while being dynamic element of the democratic regime - are willing to take care of the ‘their’ patrimony or available resources, by paying the tributes to the enlargement of the ‘public purse’. Due to that dynamic scenery and to the relationship with the technological tools, it is understood that the information systems have been extremely useful to the public administration, once facilitative elements are available and used in the planning, control and results when accounting for the public administration to the society. The need for applying a system of information to the public organs, as a form of making their controls possible and a form of providing a guarantee of more safety is justified by the modernization and the improvement in the administrative, financial, tax collection and patrimonial management, providing also, other improvements in the control of tax collection and public expenses. Therefore, the present article has as objective to consider the main aspects related to the accounting and managerial information systems, by making a bibliographical revision, thus, contributing with public managers, professionals and academics who act in the accountancy area to provide a better understanding and control of public permanent goods.