Palavras-chave
Eficiência institucional
Transparência financeira
Contabilidade do setor público
Como Citar
Resumo
Objetivo: Este estudo tem como objetivo examinar o papel dos sistemas de contabilidade digital no reforço da eficiência institucional e da transparência financeira no setor público, proporcionando uma visão abrangente dos desenvolvimentos teóricos atuais e identificando direções para futuras pesquisas empíricas.
Metodologia/abordagem: O estudo adota uma abordagem conceptual e analítica, sustentada por uma extensa revisão da literatura sobre a gestão das finanças públicas, os sistemas de informação contabilística e os quadros de transparência.
Originalidade/Relevância: A investigação contribui para o crescente campo da transformação digital na contabilidade ao estabelecer a ligação entre os sistemas de contabilidade digital, a eficiência institucional e a transparência financeira. Oferece uma perspetiva integrada baseada na governação, enfatizando a importância da arquitetura dos sistemas, da integridade dos dados e dos enquadramentos regulatórios na concretização de resultados de transparência.
Principais conclusões: Os resultados indicam que os sistemas de contabilidade digital podem melhorar significativamente a transparência financeira através do aumento da qualidade dos dados, da disponibilização de relatórios em tempo real, da auditabilidade e da acessibilidade. No entanto, estes benefícios não são automáticos e dependem da capacidade institucional, dos mecanismos de governação e da eficácia dos controlos internos e da supervisão externa.
Contribuições teóricas/metodológicas: Esta investigação desenvolve um quadro conceptual abrangente que integra a contabilidade digital, a eficiência institucional e a teoria da transparência. A investigação incorpora evidências da Indonésia, Albânia, Zâmbia, Jordânia e Nigéria para examinar como as dinâmicas de governação influenciam a transformação dos dados de contabilidade digital em inteligência acionável.
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