Julgamento e tomada de decisão (JDM) de profissionais da contabilidade na incorporação, depreciação e baixa de ativo imobilizado em entidades do setor público

Abstract

This research aimed to analyze how aspects of the individual, task and institutional pressures influence the judgment and decision-making (JDM) of accounting professionals in the incorporation, depreciation and write-off of fixed assets in public sector entities. The research is characterized as qualitative and descriptive. Two focus groups were carried out with accountants who work in public sector entities at the municipal, state and federal levels to confirm and identify the elements present in these professionals' JDM. Afterwards, in order to deepen the determinants of JDM, interviews were conducted with accountants from public entities using a semistructured questionnaire. Content analysis was performed with the help of the R Interface software pour les Analyzes Multidimensionales de Segments de Texte (IRAMUTEQ), presenting the Factorial Correspondence Analysis (CFA); similarity analyzes and the word cloud. The results showed that the individual aspects, the task and institutional pressures influence the accountants' JDM. The most present elements were knowledge, complexity, risk and coercive pressures. Within the coercive pressures, those coming from central bodies, legislation and supervisory bodies were the ones that most influenced the accountants' JDM. The research presented knowledge as a moderator of task complexity and institutional pressures on the accountants' JDM. The set of institutional pressures has a greater impact on the JDM of accounting professionals than the individual and task aspects of implementing NBC TSPs related to procedures for incorporation, depreciation and disposal of movable and immovable property in public entities. It is expected that a doctoral thesis has contributed to the advancement of knowledge in the area studied, considering the methodological and theoretical perspective. In methodological terms, considering that the research uses the qualitative method, which may serve as a basis for other researchers to use this unusual method in studies in the area of accounting. From a theoretical perspective, it was possible to identify and confirm elements that influence the JDM of professionals working in public entities.