Federal Government Cost Information System (Sic) in the Federal Network of Professional, Scientific and Technological Education

an analysis of the acceptance and use of the system

Abstract

The study aimed to analyze which factors influence the acceptance and use of the SIC by accounting professionals, responsible for the accounting departments of the bodies of the institutions that make up the Federal Network, based on the UTAUT. This is a descriptive research, quantitative in the presentation of the data and qualitative in the analysis of the results, with a survey collection procedure, applied through three structured questionnaires. 4 responses were obtained from the 7 institutions that use the SIC and 14 responses from the 35 organizations that do not use the system. In the results, SIC users were indifferent in relation to the determining factors of UTAUT. On the other hand, non-users, for the most part, believe that the use of the SIC will help to achieve performance gains, most are indifferent in relation to the expectation of effort, have a low perception of social influence and, for the facilitating conditions, there are variations between the determinants of the construct. It was also possible to identify that there are few Federal Network institutions using the SIC. The research contributes with knowledge for calculating costs in the public sector, which is in formation and needs to be consolidated. It also sought to encourage a change in the behavior of public managers, so that they make efforts to implement the SIC and use information in decision-making.