Dezembro 2024 vol. 11 num. 2 - X Simpósio Internacional de Inovação e Tecnologia

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GOVERNANCE IN PUBLIC STOCK MANAGEMENT IN SYNERGY WITH ACCOUNTING INFORMATION: TOWARDS A SUSTAINABLE PRACTICE

GOVERNANCE IN PUBLIC STOCK MANAGEMENT IN SYNERGY WITH ACCOUNTING INFORMATION: TOWARDS A SUSTAINABLE PRACTICE

HELEODORO, MARIA DE LOURDES FERRAZ ; Guedes, Cristina Conceição Rocha ; Reis, Carlos Augusto Correia Lima ; Bezerra, Charles da Silva ; Nascimento Filho, Aloisio Santos ; Saba, Hugo ;

Completo:

" The objective of this research is to explore, through interviews with public stock managers, the perception of these agents, from the perspective of knowledge dissemination as a governance instrument. The empirical study used part of a descriptive case study, carried out in the national territory within a public health institution. The interviews were semistructured, aiming to understand the interaction between inventory management and accounting management, and the relevance of accounting information in the decision-making process. The results obtained demonstrate controls between inventory management and accounting, that the systems are not the same between the different interviewees, and that there are risks such as: dependence on suppliers, weakened interconnection between areas with a lack of cooperation network. It is concluded that by strengthening controls between inventory management and accounting, organizations can improve their ability to make informed decisions, mitigate operational and financial risks, and ensure compliance with applicable accounting regulations and standards. "

Completo:

" The objective of this research is to explore, through interviews with public stock managers, the perception of these agents, from the perspective of knowledge dissemination as a governance instrument. The empirical study used part of a descriptive case study, carried out in the national territory within a public health institution. The interviews were semistructured, aiming to understand the interaction between inventory management and accounting management, and the relevance of accounting information in the decision-making process. The results obtained demonstrate controls between inventory management and accounting, that the systems are not the same between the different interviewees, and that there are risks such as: dependence on suppliers, weakened interconnection between areas with a lack of cooperation network. It is concluded that by strengthening controls between inventory management and accounting, organizations can improve their ability to make informed decisions, mitigate operational and financial risks, and ensure compliance with applicable accounting regulations and standards. "

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Palavras-chave: sustainability; governance; stocks; accounting,

Palavras-chave: sustainability; governance; stocks; accounting,

DOI: 10.5151/siintec2024-385338

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Como citar:

HELEODORO, MARIA DE LOURDES FERRAZ; Guedes, Cristina Conceição Rocha; Reis, Carlos Augusto Correia Lima; Bezerra, Charles da Silva; Nascimento Filho, Aloisio Santos; Saba, Hugo; "GOVERNANCE IN PUBLIC STOCK MANAGEMENT IN SYNERGY WITH ACCOUNTING INFORMATION: TOWARDS A SUSTAINABLE PRACTICE", p. 704-711 . In: . São Paulo: Blucher, 2024.
ISSN 2357-7592, DOI 10.5151/siintec2024-385338

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