Critical Success Factors in the Implementation of Cost System in the Federal Public Sector

Abstract

The need to use a cost system by public sector entities in Brazil has its historical roots related to recent fiscal crises and administrative reforms. In this scenario, this research aims to analyze the influence of critical success factors in the implementation of the cost system in the public sector, adopting as a locus of research the Federal Public Administration (APF). To address the research question, empirical evidence was raised based on the theory of accounting regulation, using as methodological tools interview, questionnaire and multivariate logistic regression. Initially, the research counted on expert testimonies, aiming to gather information in an exploratory way; then, through logistic regression, it was verified if there was an association between the critical factors analyzed and the success of the implementation of the cost system. The results suggest that in the scope of the APF the political and technical factors and the size of the public entity has affected the success of the implementation of the cost system, indicating that the stakeholders have a relevant role in its structuring. On the other hand, cultural factors were not statistically significant, revealing the need for other studies to be done to better understand the peculiarities of the public sector environment.