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).

References

Bhatiasevi, V. (2016). An extended UTAUT model to explain the adoption of mobile banking. Information Development. 32(4), 799-814.

Cabrera-Sanchez, J-P., & Villarejo-Ramos, Á. F. (2019). Fatores que Afetam a Adoção de Análises de Big Data em Empresas. Revista de Administração de Empresas. 59(6), 415-429.

Carrera-Mora, Ó., Ovando, C., Villafuerte, L., & Parada, A. (2019). La relación de la perspectiva de eficiencia del ciudadano con su comportamiento de uso de los servicios de e-gobierno municipal. INNOVAR. 29(74), 133-146.

Fulton, D. C. P., Farias, J. S., Alfinito, S., & Almeida, J. P. L. (2018). Adoção ao Sistema Eletrônico de Informações (SEI) pelo Ministério da Justiça: uma avaliação na ótica dos usuários. Revista do Serviço Público. 69(4), 1015 - 1036.

Giacomoni, J.(2019). Orçamento Governamental: teoria, sistema, processo. Atlas.

Gross, J., & Ligges, U. (2015). Nortest: Tests for Normality. R package version1.0-4.

Gruzd, A., Staves, K., & Wilk, A. (2012). Connected scholars: Examining the role of social media in research practices of faculty using the UTAUT model. Computers in Human Behavior. 28(6), 2340-2350.

Hair, J. F., Black, W. C., Babim, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise Multivariada de Dados. (6a ed.), Bookman.

Korkmaz, S., Goksuluk, D., & Zararsiz, G. (2014). MVN: An R Package for Assessing Multivariate Normality. The R Journal. 6(2), 151-162.

Magsamen-Conrad, K., Upadhyaya, S., Joa, C. Y., & Dowd, J. (2015). Bridging the divide: Using UTAUT to predict multigenerational tablet adoption practices. Computers in Human Behavior. 50(1), 186-196.

Maier, M. J. (2015). Companion Package to the Book ``R: Einführung durch angewandte Statistik''.Rpackage version0.9.3,http://CRAN.R-project.org/package= REdaS>.

Matias-Pereira, J. (2018). Administração Pública: foco nas instituições e ações governamentais. (5a ed.). Atlas.

ME. (2020). Processo Eletrônico Nacional. Ministério da Economia. <https://www.gov.br/economia/pt-br/assuntos/processo-eletronico-nacional>.

Mosweu, O., & Bwalya, K. J. (2018). A multivariate analysis of the determinants for adoption and use of the Document Workflow Management System in Botswana’s public sector. South African Journal of Libraries and Information Science. 84(2), 27-38.

Nowak, M. A. M. (2018). A Utilização do Sistema Eletrônico de Informações - SEI no Serviço Público: inovação tecnológica para melhoria na eficiência administrativa e no conhecimento institucional. Dissertação de Mestrado. Universidade Federal do Paraná. Setor de Ciências Sociais Aplicadas. Programa de Pós-Graduação em Desenvolvimento Econômico.

Ossani, P. C, & Cirillo, M. A. (2020). MVar.pt: Analise multivariada. R package version 2.1.3.

Palos-Sanchez, P., Reyes-Menendez, A., & Saura, J. R. (2019). Modelos de Adopción de Tecnologías de la Información y Cloud Computing en las Organizaciones. Información Tecnológica. 30(3), 3-12.

Purnama, D. E., Cahyono, A. D., & Wijaya, A. F. (2020). Performance Analysis of Information System / Information Technology using COBIT 4.1 (PT. Global Infotech Solution). Journal of Information Systems and Informatics. 2(1), 105-113.

R Core Team. (2020). R: A language and environment for statistical computing. R Foundation for Statistical Computing, Vienna, Austria. URL https://www.R-project.org/.

Sherer, R., & Teo, T. (2019). Unpacking teachers’ intentions to integrate technology: A meta-analysis. Educational Research Review. 27, 90-109.

Steccolini, I. (2019). Accounting and the post-new public management: Re-considering publicness in accounting research. Accounting, Auditing and Accountability Journal. 32(1), 255-279.

STN. (2020). Sistema Tesouro Gerencial. Ministério da Economia. Secretaria do Tesouro Nacional. <https://tesourogerencial.tesouro.gov.br /servlet/mstrWeb?pg=login>.

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly. 27(3), 425-478.

Zhao, Y., NI, Q., & Zhou, R. (2018). What factors influence the mobile health service adoption? A meta-analysis and the moderating role of age. International Journal of Information Management. 43, 342-350.

Downloads

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://www.rsdjournal.org/index.php/rsd/article/view/16807. Acesso em: 25 apr. 2024.

Issue

Vol. 10 No. 7

Section

Human and Social Sciences

License

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

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.