Sistema de informações gerenciais de controladoria em órgãos públicos: um estudo nos municípios matogrossenses da região sudoeste

Abstract

This study aimed at investigating some aspects of the performance of the controllership in the public administration, mainly in the municipal districts of the Southwest area of Mato Grosso. According to the specific legislation, the controllership, in the ambit of the public administration, exercises important role in the process of inner control. It is an applied and descriptive research, with quantitative approach. The collecting of data was made through research instrument structured with scales of the type Likert of five points; the data were collected in the second semester of 2011 with managers, controllers and municipal accountants from the Southwest area of Mato Grosso. As for the quantitative analysis of data, we used the mensuration of the medium ranking of the scales, frequency, standard deviation, coefficient of variation and coefficient of correlation (r) of the assertive ones. The main findings of the research evidence two aspects: (a) the recognition of the usefulness of a managing information system of controllership to the decision process of public administration; (b) the structural precariousness of the area of costs. Besides, there is awareness about the need of restructuring the area of controllership in the municipal public administration in order to make it more qualified to support the municipal administration.