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Boa governança pública, accountability e os desafios na utilização da informação orçamental e financeira no processo de tomada de decisão (caso do Parlamento São-Tomense
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A Nova Gestão Pública introduziu um conjunto de reformas no setor público com o objetivo de colmatar problemas relacionados com a eficiência, a racionalidade e a gestão da coisa pública. Essas reformas destacaram a importância da transparência e da accountability, impondo novas exigências aos gestores públicos – que passaram a ter, além da responsabilidade pela execução das despesas públicas, o dever de prestar contas segundo os princípios da economia, eficiência e eficácia.
Esta mudança promoveu uma transformação nas práticas de gestão das entidades públicas e gerou novas necessidades de informação, impulsionando, assim, as reformas da contabilidade pública. Os sistemas contabilísticos então existentes mostravam-se insuficientes para responder às novas exigências informativas, o que levou à procura de instrumentos que permitissem divulgar informação mais relevante e adequada às necessidades dos utilizadores para apoiar as suas tomadas de decisão.
Com objetivo investigar a perceção dos parlamentares que compõem a Assembleia Nacional de São Tomé e Príncipe relativamente à Governança Pública e à Accountability, bem como identificar os principais desafios associados ao uso de informação orçamental e financeira no processo de tomadas de decisões, recorreu-se a uma metodologia de natureza quantitativa com recurso a aplicação de um inquérito por questionário, para obtenção de dados primários. Os questionários foram aplicados à totalidade dos deputados que compõem a Assembleia Nacional (55 deputados). Foram rececionados 70% de respostas em relação à população em estudo.
Os resultados obtidos a partir da análise descritiva indicam que a maioria dos deputados recorre frequentemente à informação financeira e orçamental para apoiar as suas decisões, considerando-a extremamente importante e útil. Verificou-se ainda que os parlamentares atribuem elevada relevância tanto aos documentos de prestação de contas de natureza orçamental quanto aos de natureza financeira. Os resultados demonstraram também que os deputados recorrem frequentemente a intermediários ou assessores técnicos para auxiliar na interpretação e utilização da informação orçamental, uma vez que o suporte técnico contribui para uma melhor compreensão desses dados.
Contudo, foi possível validar apenas quatro das nove hipóteses de investigação formuladas. Assim, conclui-se que: (i) existe uma associação entre a área de formação e o uso da informação orçamental e financeira (HI2); (ii) existe uma relação entre o grau de importância atribuída à informação orçamental e financeira e a frequência da utilização das mesmas no processo de tomadas de decisões (HI4); (iii) existe uma associação entre a antiguidade no cargo e o recurso a intermediários ou a assessores técnicos para a utilização da informação orçamental e financeira (HI5); e, (vi) existe uma relação entre o grau de utilidade atribuída aos documentos orçamentais e financeiros e o grau de satisfação em relação a essas documentos (HI7).
New Public Management introduced a set of reforms in the public sector with the aim of addressing issues related to efficiency, rationality and the management of public affairs. These reforms highlighted the importance of transparency and accountability, imposing new demands on public managers – who, in addition to being responsible for public expenditure execution, became obliged to report according to the principles of economy, efficiency and effectiveness. This change fostered a transformation in management practices within public entities and generated new information needs, thus driving reforms in public sector accounting. The accounting systems then in place proved insufficient to meet the new information requirements, which led to the search for instruments capable of disclosing more relevant and suitable information for users’ decision-making. In order to investigate the perception of members of the National Assembly of São Tomé and Príncipe regarding Public Governance and Accountability, as well as to identify the main challenges associated with the use of budgetary and financial information in the decision-making process, a quantitative methodology was adopted through the application of a questionnaire survey to obtain primary data. The questionnaires were administered to all members of the National Assembly (55 deputies). A response rate of 70% was obtained in relation to the target population. The descriptive analysis results indicate that most deputies frequently resort to budgetary and financial information to support their decisions, considering this information extremely important and useful. It was also verified that parliamentarians assign high relevance both to budgetary reporting documents and to financial reporting documents. The results also demonstrated that deputies frequently rely on intermediaries or technical advisors to assist in interpreting and using budgetary information, as technical support contributes to greater comprehension of such information. However, it was possible to validate only four of the nine research hypotheses formulated. Thus, it is concluded that: (i) there is an association between the field of education and the use of budgetary and financial information (HI2); (ii) there is a relationship between the degree of importance attributed to budgetary and financial information and the frequency of their use in the decision-making process (HI4); (iii) there is an association between tenure in the position and the use of intermediaries or technical advisors for the use of budgetary and financial information (HI5); and (iv) there is a relationship between the degree of usefulness attributed to budgetary and financial documents and the degree of satisfaction with those documents (HI7).
New Public Management introduced a set of reforms in the public sector with the aim of addressing issues related to efficiency, rationality and the management of public affairs. These reforms highlighted the importance of transparency and accountability, imposing new demands on public managers – who, in addition to being responsible for public expenditure execution, became obliged to report according to the principles of economy, efficiency and effectiveness. This change fostered a transformation in management practices within public entities and generated new information needs, thus driving reforms in public sector accounting. The accounting systems then in place proved insufficient to meet the new information requirements, which led to the search for instruments capable of disclosing more relevant and suitable information for users’ decision-making. In order to investigate the perception of members of the National Assembly of São Tomé and Príncipe regarding Public Governance and Accountability, as well as to identify the main challenges associated with the use of budgetary and financial information in the decision-making process, a quantitative methodology was adopted through the application of a questionnaire survey to obtain primary data. The questionnaires were administered to all members of the National Assembly (55 deputies). A response rate of 70% was obtained in relation to the target population. The descriptive analysis results indicate that most deputies frequently resort to budgetary and financial information to support their decisions, considering this information extremely important and useful. It was also verified that parliamentarians assign high relevance both to budgetary reporting documents and to financial reporting documents. The results also demonstrated that deputies frequently rely on intermediaries or technical advisors to assist in interpreting and using budgetary information, as technical support contributes to greater comprehension of such information. However, it was possible to validate only four of the nine research hypotheses formulated. Thus, it is concluded that: (i) there is an association between the field of education and the use of budgetary and financial information (HI2); (ii) there is a relationship between the degree of importance attributed to budgetary and financial information and the frequency of their use in the decision-making process (HI4); (iii) there is an association between tenure in the position and the use of intermediaries or technical advisors for the use of budgetary and financial information (HI5); and (iv) there is a relationship between the degree of usefulness attributed to budgetary and financial documents and the degree of satisfaction with those documents (HI7).
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Nova gestão pública Governança pública accountability Transparência reforma da contabilidade publica Uso da informação financeira e orçamental