O papel da contabilidade consultiva para a gestão financeira dos municípios: um estudo de caso na Prefeitura de Raposa - MA

Abstract

Consultative accounting goes beyond traditional accounting activities and provides managerial information that assists municipal managers in making decisions based on accurate data. In the municipal context, consultative accounting has gained prominence as an efficient alternative to assist managers in making strategic decisions in the face of the complexities of public management and the demands of society. The objective of this paper is to investigate the importance of consultative accounting for the strategic management of municipalities. An exploratory study was conducted, using descriptive and documentary research, to analyze the advisory accounting practices adopted in the municipality of Raposa - MA and their contribution to strategic management. It is expected to highlight the relevance of consultative accounting as a strategic management tool at the municipal level, demonstrating how this tool can improve efficiency and effectiveness in public management, especially in decision-making. The study addresses the main difficulties faced by consultative accounting in the municipal context, such as the lack of resources and the technical training of the professionals involved. The benefits brought by this approach will also be explored, such as transparency in accountability, reduction of waste and fraud, and promotion of the effectiveness of public services. The results obtained were analyzed to present conclusions and recommendations aimed at improving the use of advisory accounting in the strategic management of the municipality of Raposa. The work seeks to contribute to the development of more efficient and effective public policies, capable of meeting the demands of society and promoting the socioeconomic development of the municipality. It is recommended to invest in the training of accounting professionals, promote integration between the accounting and administrative sectors, and implement integrated and updated accounting information systems to improve the use of consultative accounting. It is noteworthy that consultative accounting is not an end in itself, but a means to improve strategic management, and it is necessary that managers are open to using the information provided to make assertive decisions and implement process improvements. It is concluded that consultative accounting presents itself as a promising tool for municipal strategic management, contributing to the improvement of the quality of services provided to the population and to the efficiency in the administration of public resources. Its implementation requires commitment on the part of managers and the creation of an environment conducive to innovation and the continuous search for best management practices. With the proper adoption of consultative accounting.