Expense savings through technology acceptance: Analysis of the adoption of electronic systems in public institutions

Authors

DOI:

https://doi.org/10.33448/rsd-v10i7.16807

Keywords:

Theory of acceptance and use of technology; Expense economics; Electronic system computerized in public institutions.

Abstract

This study seeks to analyze the cost savings in public institutions through the Acceptance and Use of technology in the computerization of electronic processes. In this sense, the Theory of Acceptance and Use of Technology (UTAUT) is used to explain adherence to a procedural system of electronic processing, which replaces paper and other office supplies to improve performance resulting from resource savings. It is an exploratory, descriptive and explanatory research as to the objective, carried out through document analysis with a quantitative approach. To achieve the proposed objective, expenses were raised before and after the implementation of the computerized electronic system in 94 federal executive branches, between 2011 and 2020. Based on the construction of two research hypotheses, the analyzes used the test of Wilcoxon to verify the difference in the execution of expenses with the system implement, but also Factor Analysis combined with the Kruskall-Wallis test to identify a possible systemic behavior change in costs arising from the use of electronic systems. The results show that the adoption of the system alone may not provide sufficient arguments for adherence to the technology. However, based on the theoretical component, the arguments of agility, ease of use and information security are relevant in government action for the decision-making process of managers.

Author Biographies

Saulo Silva Lima Filho, Universidade Federal do Paraná

Doctoral candidate and Master in Accounting from the Federal University of Paraná, Specialist in Accounting and Finance and Social Security Management, he has a degree in Administration and Accounting Sciences. He focuses on research related to the public sector, particularly in financial administration, public budgeting and Accounting Applied to the Public Sector. Instructor of courses related to procedural compliance for budget and financial execution; management reports based on information from accounting systems such as the Federal Government's Integrated Financial Administration System (SIAFI); in addition to courses on applications in office suites with routines related to financial administration. He has professional experience in Financial and Budget Management, Accounting Applied to the Public Sector and in investment analysis. In these areas, he has held the roles of head of units, finance manager, director of financial administration, director of accounting and finance (deputy) and coordinator of financial administration. He is currently a civil servant at the Federal University of Paraná, with the Department of Accounting and Finance in the Pro-Rectory of Planning, Budget and Finance.

Blênio Cezar Severo Peixe, Universidade Federal do Paraná

Associate Professor of the Undergraduate Course in Accounting, Lato Sensu Postgraduate Program and Stricto Sensu Postgraduate Program in Accounting at the Federal University of Paraná, Former Titular Member of CEPE/COUN/UFPR and Other Councils of UFPR, researcher with project approved by CNPq (Vice-leader of the Research Group-PPGcont/UFPR - Certified by CNPq). Degree in Accounting Sciences - UFPR (1984), Masters Degree in Accounting Sciences - UERJ/FGV (1995), Doctorate in Business Sciences - UMSA (2005) and Doctorate in Production Engineering - UFSC (2014). He coordinated the Graduate Course in Accounting Sciences, Vice-Coordinator of the Stricto Sensu Graduate Program in Accounting - UFPR and coordinated several Post-Graduate courses in Sensu - UFPR. Elaborated the project/proposal for the creation of the Master in Accounting Sciences-UFPR/SCSA (approved/2004 by CAPES). Has experience in Public Administration/Finance, with an emphasis on Public Policy Formulation and Management, Accounting, Governance and Accountability Applied to the Public Sector. He has published several articles in national and international journals and congresses. He led the coordination and organization of the publications of 9 Books/Public Finance, Public Policy Formulation and Management area and 20 book chapters. He published 1 Book on Public Finance-Governmental Comptrollership. And it operates in the areas of: Public Finance; New Public Management (NPM); Accounting, Governance and Accountability Applied to the Public Sector (Masters and Doctorate?PPGCont/UFPR) and Management Accounting (Graduate and Specialization). Titular Immortal Member of the Academy of the Brazilian Academy of Economic, Political and Social Sciences ? National Academy of Economy (ANE), headquartered in Rio de Janeiro-RJ, founded in 1944 (Cátedra n° 75).

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Published

30/06/2021

How to Cite

LIMA FILHO, S. S. .; PEIXE, B. C. . S. Expense savings through technology acceptance: Analysis of the adoption of electronic systems in public institutions. Research, Society and Development, [S. l.], v. 10, n. 7, p. e49310716807, 2021. DOI: 10.33448/rsd-v10i7.16807. Disponível em: https://rsdjournal.org/index.php/rsd/article/view/16807. Acesso em: 22 dec. 2024.

Issue

Vol. 10 No. 7

Section

Human and Social Sciences

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Copyright (c) 2021 Saulo Silva Lima Filho; Blênio Cezar Severo Peixe

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