Os desafios da adaptação as normas da contabilidade pública um estudo de caso do Departamento de Estradas de Rodagem do Estado de Alagoas

Abstract

Public accounting plays role in the planning and execution of public policies. The aim of this study was to analyze the main challenges faced by accountants at the Alagoas State Department of Roads and Highways (DER/AL). To this end, specific objectives were defined: to identify advances in the agency's accounting practices, to assess the impact of technological innovations on financial control processes and to propose strategies for improving efficiency in the management of public resources. The research used the qualitative case study method, complemented by semi-structured interviews with four DER/AL professionals on October 9, 2024. Data analysis, supported by TurboScribe software, revealed innovative advances, such as the implementation of computerized systems (SIAFE and SEI), which increased the agility and accuracy of accounting. However, challenges remain, especially with regard to the lack of qualified staff and an ageing workforce. As a contribution, the study proposes strategies to strengthen the DER/AL's infrastructure and train its professionals, with a view to greater alignment with legal and regulatory requirements. The recommendations suggested seek to improve the allocation and monitoring of public resources, ensuring greater efficiency.