Orçamento público: percepção dos servidores da divisão administrativa financeira do Instituto de Previdência do Município de João Pessoa

Abstract

The public budget is a fundamental tool that the Government has in the planning, execution and control of its proceedings to meet the needs of the population. Therefore, the public organization servers exercising activities related to the budget, from bids to accounting records, need to understand it in order to perform their activities in the best way. The purpose of this research was to verify the level of understanding of the public budget that servers of the Financial Division of the Social Security Institute of the João Pessoa have. Thus, a classified research was carried out, as to the objectives, as descriptive, and, as to the approach, classified as qualitative. Regarding the procedures, the research is classified as a field survey, so the data were collected through a physically applied questionnaire, to which 11 responses were obtained. Data analysis was performed by applying elements of descriptive statistics and interpreting the information collected. The results showed that 60% of the participants claim to have, on a scale of 0 to 10, a degree of knowledge 7 or greater regarding public accounting information and consider this knowledge important for the development of their activities at the Instituto de Previdência. Despite this, 40% of them had difficulty in answering the last block of questions from the research instrument, through which it was possible to identify that the concepts best known to civil servants are related to budgetary principles.