Momentum Accounting in Public Management: A Case Study in a Brazilian Navy-s Services Provider Military Organization

Authors: Rodrigo Barreiros Leal, Aracéli Cristina de Sousa Ferreira

Abstract:

This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.

Keywords: Multidimensional Accounting, Public Management, Decision Making.

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1057463

References:

[1] BRAGA, E. C. Gest├úo de Custos através do Custeio Baseado em Atividades (ABC): um estudo de caso em um projeto de desenvolvimento de software. 2009. 124 f. (Master's thesis in accounting). Faculdade de Administra├º├úo e Finan├ºas, Universidade Estadual do Rio de Janeiro, Rio de Janeiro, 2009.
[2] Brazilian Navy. Navy General Secretary. SGM-304 - Normas sobre Contabilidade das Organiza├º├Áes Militares Prestadoras de Servi├ºos. Bras├¡lia, DF, 2008.
[3] NATIONAL SCHOOL OF PUBLIC ADMINISTRATION - ENAP. A├º├Áes premiadas no 4o Concurso de Inova├º├Áes na Gest├úo P├║blica Federal ÔÇö 1999. Vera L├║cia Petrucci, L├¡cia Maria Umbelino (Orgs.). 251p. ÔÇö Bras├¡lia: ENAP, 2000.
[4] GIL, A. C. Como Elaborar Projetos de Pesquisa. São Paulo: Atlas, 1996.
[5] IJIRI, Y. Triple-Entry Bookkeeping and Income Momentum. Studies in Accounting Research, n.18. Florida: American Accounting Association, 1982.
[6] A Framework for Triple-Entry Bookkeeping. The Accounting Review, Vol. 61, no. 4. 1986.
[7] Momentum Accounting and Triple-Entry Bookkeeping: Exploring the Dynamic Structure of Accounting Measurements. Florida: American Accounting Association, 1989.
[8] REPAIR AND SPECIAL SUPPLIES CENTER OF THE MARINE CORPS - CRepSupEspCFN. Management Autonomy Agreement no. 70000/2005-001/00. Rio de Janeiro - RJ, 2005.
[9] Management Autonomy Agreement Nbr. 70000/2007-002-00. Rio de Janeiro - RJ, 2007.
[10] Management Autonomy Agreement Nbr. 70000/2009-001-00. Rio de Janeiro - RJ, 2009.
[11] ROCHA, A. ...Até ├á Contabilidade Multidimensional de Yuji Ijiri. Lisboa: Universidade Lus├¡ada Editora, 2007.
[12] SILVA, A. S., LEAL, R. B., BAPTISTA, A. N., Avalia├º├úo de Desempenho sob as Perspectivas Financeira e N├úo-Financeira: A Gest├úo Estratégica de uma Organiza├º├úo Militar Prestadora de Servi├ºos da Marinha. Paper presented at the "XV Pr├¬mio Tesouro Nacional - 2010: Homenagem a Joaquim Nabuco". Bras├¡lia - DF: Secretaria do Tesouro Nacional, 2010.
[Online]. (URL http://www.tesouro.fazenda.gov.br/Premio_TN/XVPremio/catalogo15.ht m). (Accessed 15 January 2011).
[13] UNION GENERAL CONTROLLING OFFICE. Portal da Transparência do Governo Federal.
[Online]. (URL http://www.portaltransparencia.gov.br/). (Accessed 19 January 2011).
[14] WALKER, J., RESNICK, R., HALLIDAY, D. Fundamentos de Física 1 - Mecânica - Vol. 1, 8th Ed. Rio de Janeiro: Ltc, 2008.
[15] YIN, R. K. Estudo de Caso: Planejamento e Métodos. 4th Ed. Porto Alegre: Bookman, 2010.