Determinantes para o registro da conformidade contábil em uma instituição federal de ensino superior

Abstract

Accounting Compliance (AC) is an essential internal control mechanism for ensuring the reliability of accounting information in the public sector. However, its implementation does not occur in a technical vacuum, as it is shaped by the organizational environment. Against this backdrop, this dissertation analyzes how institutional pressures influence the recording of AC in a Federal Institution of Higher Education, drawing on Institutional Theory and the concept of isomorphism. This descriptive study adopted a mixed-methods (qualitative–quantitative) design and examined data from 40 Management Units (MUs) at the Federal University of Minas Gerais (UFMG). Data collection comprised 1,430 monthly entries extracted from the Integrated Financial Administration System (SIAFI) between 2022 and 2024, as well as questionnaires distributed to 51 civil servants responsible for AC, resulting in 41 respondents. Data were analyzed using descriptive statistics, content analysis, and pooled logistic regression (pooled logit) models, testing the association between the recording of restrictions and institutional variables, individual variables (demographic and occupational), and structural variables. Quantitative findings revealed a dichotomy in the determinants of restrictions: individual characteristics, such as being female and longer tenure in the position, were associated with the occurrence of alerts (less severe issues), whereas structural factors, such as staffing levels, outweighed individual characteristics in explaining reservations (inconsistencies that compromise reliability). Qualitative evidence indicated that technical autonomy is constrained by the centralization of guidance issued by the sectoral body, characterizing predominantly coercive isomorphism. The study shows that AC operates under legitimation dynamics that may prioritize procedure over substance, suggesting that strengthening this control mechanism requires not only technical training but also a reconfiguration of the sectoral body’s role, from issuing directives to fostering technical autonomy.