Management control systems in the public sector: the influence of the net benefits perceived by accountants in the system design in city halls of Paraná

Abstract

Management control systems (MCSs) are like a package of tools and tools, both managerial and social, capable of supporting the decisions of managers and aligning individual actions with the goals of the organization. The application of MCS is not restricted to the private sector, it can also be applied in the public sector. The aim of this research is to analyze the influence of the general perception of the net benefits of MCS in the design of management control systems in prefectures of the State of Paraná. For that, a quantitative research was carried out through questionnaires sent to accountants and controllers of municipal prefectures that enabled the analysis through descriptive and frequency tests, as well as multiple linear regression. The results suggest that there is a positive influence of net benefits on the design of a MCS. The satisfaction of the user showed a positive relation with the characteristics of the information. A user satisfied with the system used tends to choose the desired characteristics of the information that system generates. Diagnostic use and dysfunctional use positively influence management control techniques. Public managers and controllers tend to opt for control techniques that allow them to monitor the performance of institutions and also provide them with political benefits and benefits. The contribution of the study is that it allows assist in the identification of factors capable of in fluencing the design of management control systems in public institutions, and thus, improve the performance of public managers.