Influence of Cognitive Factors on the Judgment of the
Usefulness and Acceptance of the Cost Information
System
Filipy Furtado Sell
Ph.D. in Accounting
Federal University of Pará, UFPA, Brazil
filipysell@ufpa.br
http://lattes.cnpq.br/7867452877557402
https://orcid.org/0000-0003-4335-4055
Vinícius Costa da Silva Zonatto
Federal University of Santa Maria, UFSM, Brazil
viniciuszonatto@gmail.com
http://lattes.cnpq.br/1916486402947867
https://orcid.org/0000-0003-0823-6774
Availability: https://doi.org/10.5965/2764747112232023069
Submission Date: April 6, 2023
Approval Date: June 30, 2023
Issue: v. 12, n. 23, p. 069-095, Dec. 2023
2
Influência de Fatores Cognitivos no Julgamento de Utilidade e na Aceitação do Sistema
de Informação de Custos (SIC)
Resumo
Objetivo: Diante do contexto de adequações no setor público à administração pública
gerencial, esta pesquisa visa investigar a influência de fatores cognitivos perante o julgamento
de utilidade e a aceitação do sistema de informação de custos (SIC) aplicado ao setor público.
Método: Esta pesquisa caracteriza-se como descritiva, realizada a partir de survey single entity,
com abordagem quantitativa dos dados. A entidade escolhida para análise foi a Secretaria da
Fazenda do estado do Rio Grande do Sul em virtude do avançar do estado na implantação do
SIC. Para análise dos dados coletados, utilizou-se a path analysis. Percebeu-se no caso
analisado que os fatores cognitivos influenciam o julgamento de utilidade e a aceitação do novo
SIC. Resultado: Existe consonância cognitiva da maioria dos indivíduos com o SIC, mitigando
a resistência à implantação do novo sistema. Contribuições: Adiciona-se à literatura aplicada
as perspectivas cognitivas na implantação de sistemas de controles gerenciais no setor público,
principalmente no SIC, e a variável aceitação dos servidores diante de novos sistemas de
controles gerenciais. Além do avanço na literatura, esta pesquisa pode contribuir com gestores
e servidores públicos para compreensão de que a consonância entre os fatores cognitivos pode
mitigar processos de resistência à mudança e atuar na organização como auxiliador na
implantação de novos sistemas de controle gerencial.
Palavras-chave: Fatores cognitivos. Julgamento de utilidade. Aceitação. Sistema de
informação de custos.
Influence of Cognitive Factors on the Usefulness Judgment and Acceptance of the Cost
Information System
Abstract
Objective: Given the context of adaptations in the public sector to managerial public
administration, this research aims to investigate the influence of cognitive factors on the
judgment of utility and acceptance of the cost information system (CIS) applied to the public
sector. Method: This is a descriptive research, carried out from a single entity survey, with a
quantitative approach to the data. The entity chosen for analysis was the State Treasury of the
state of Rio Grande do Sul (RS) due to the progress made by RS in the implementation of the
Cost Information System (CIS). For analysis of the collected data, path analysis was used. It
was noticed in the analyzed case that the cognitive factors influence the judgment of utility and
the acceptance of the new Cost Information System. Result: Most individuals have cognitive
consonance with the Cost Information System, diminishing resistance to the implementation
of the new system. Contributions: Cognitive perspectives in the implementation of
management control systems in the public sector (especially CIS) and the varying acceptance
of managers and civil servants in front of new management control systems can be added to
the specialized literature. In addition to advancing the literature, this research can contribute to
managers and civil servants to understand that the consonance among cognitive factors can
mitigate processes of resistance to change and support the implementation of new management
control systems.
Keywords: Cognitive factors. Usefulness judgment. Acceptance. Cost information system.
3
Influencia de los Factores Cognitivos en el Juicio de Utilidad y Aceptación del Sistema
de Información de Costos (SIC)
Resumen
Objetivo: Dado el contexto de adaptaciones en el sector público a la gestión pública
gerencial, esta investigación tiene como objetivo investigar la influencia de los factores
cognitivos en el juicio de utilidad y aceptación del sistema de información de costos aplicado
al sector público. Método: Esta investigación se caracteriza por ser descriptiva, realizada a
partir de una encuesta de una sola entidad, con un enfoque cuantitativo de los datos. La entidad
escogida para el análisis fue la Secretaría de Hacienda del estado de Rio Grande do Sul (RS)
debido a los avances del estado en la implantación del Sistema de Información de Costos (SIC).
Para el análisis de los datos recopilados, se utilizó el análisis de ruta. Se notó en el caso
analizado que los factores cognitivos influyen en el juicio de utilidad y en la aceptación del
nuevo Sistema de Información de Costos. Resultado: Hay consonancia cognitiva de la mayoría
de los individuos con el Sistema de Información de Costos, mitigando la resistencia a la
implementación del nuevo sistema. Aportes: Se suma a la literatura aplicada a las perspectivas
cognitivas en la implementación de sistemas de control de gestión en el sector público,
principalmente en el SIC, la variable aceptación de servidores frente a nuevos sistemas de
control de gestión. Además de avanzar en la literatura, esta investigación puede contribuir a
que los gerentes y funcionarios comprendan que la consonancia entre los factores cognitivos
puede mitigar procesos de resistencia al cambio y actuar en la organización como coadyuvante
en la implementación de nuevos sistemas de control de gestión.
Palabras clave: Factores cognitivos. Juicio de utilidad. Aceptación. Sistema de información
de costos.
Introduction
Changes to adapt to managerial public administration tend to motivate resistance due
to changes in the behavior of individuals, as they may consider changes in operationalization
in the organization as a design of self-depreciation or depreciation of the department in which
it operates (Rezende, 2002). Regardless of their persuasiveness, individuals can reject them
even if established in the organization (Luthans & Kreitner, 1991; Latham & Locke, 1991).
Restructurings face disputes over the propensities of individuals that aim to optimize
government entities for greater efficiency in the application of public resources and greater
transparency in the acts of public administration to the detriment of individuals who reap the
rewards of the inefficiency of the public system (Rezende, 2012).
Van de Walle and Hammershmid (2011) observe that conceptions of the new
managerial public administration are divergent from public policies, service provision, and
responses to citizens’ needs proclaimed in public administration. Mitigating this dysfunction
requires changing the role of professionals linked to the public sector. The acceptance and use
of management control instruments are necessary to qualify the public entity’s management
processes.
The use of the cost information system (CIS) has been highlighted as an element that
can contribute to better management of public resources (Machado & Holanda, 2010; Rezende
et al., 2010) by providing information that contributes to the control and analysis of public
spending (Bjornemak, 2000; Verbeeten, 2011), aiming to eliminate expenses or reallocate
4
resources to improve services provided to the population. The lack of a specific cost
information system can mean that managers do not notice the waste of resources in the
inefficient allocation of efforts in public policies.
Despite these aspects, what is observed is that it is difficult to accept the change and its
effective adoption in all spheres of government. Capobiango et al. (2013) point out that the
changes proposed by the new public management administration appear as resistance to change
by individuals motivated by fear of new systems and work routines. Therefore, changes in
habits and customs are fundamental for understanding the information produced by
management control systems (Rezende et al., 2010). Once the potential benefits of their
adoption are adequately understood, these systems are expected to be more easily adopted,
accepted, used, and subsequently institutionalized in the management processes of public
bodies. In this context, it appears that individuals’ lack of knowledge and beliefs can influence
their choices and perceptions regarding the judgment of the usefulness of cost information
systems (Jermias, 2001) and, subsequently, their acceptance. The difficulties in judging the
usefulness of this system are related to the inertia of individuals in accepting the changes
proposed by the organization to implement the CIS, as well as the state of cognitive dissonance.
This state occurs when individuals have beliefs and/or attitudes that differ from the
organization’s objectives, so they tend to exhibit behavior that resists changes (Jermias, 2001).
Changing beliefs is necessary to promote cognitive consonance (Birnberg et al., 2007;
Festinger & Carlsmith, 1959) because if individuals decide to act in disagreement with their
beliefs, but per the precepts of the new administration public, there may be a cognitive conflict,
which will result in questions about the actions to be developed, their need, relevance, and
adequacy. Cognitions refer to “any knowledge, opinion, or belief about the environment, about
oneself, or about one's behavior” (Festinger, 1975, p. 13).
When this conflict occurs, it becomes necessary to develop actions, converging efforts
to reduce or eliminate an individual’s dissonant cognitive state (Festinger & Carlsmith, 1959;
Konow; 2000), to reduce or even eliminate (whenever possible) the sources of inertia (Jermias,
2001). In this case, if an individual does not change their beliefs by accepting the change, they
tend not to effectively implement and make viable the precepts adopted from the perspective
of managerial public administration.
In this regard, Chabrak and Craig (2013) ensure that individuals are exposed to
modifying their cognition to absorb or add new facts, given their ethical and moral
preservation, diverting or choosing appropriate elements to enable behavioral change,
reorganizing desires, beliefs, opinions, attitudes or technical and practical knowledge to obtain
a new consonant state. However, this does not occur equally among people, and some
individuals may have greater difficulty assimilating and accepting changes.
In this aspect, Jermias (2001) found evidence suggesting the influence of organizational
commitment, confirmation, and feedback on the judgment of the usefulness of management
accounting systems. This research found that individuals who committed to a particular CIS
refused to change systems despite receiving negative feedback about their choice. His
experiment also highlighted that individuals understand that their judgment should be in the
direction of their actions, even if unconsciously, the judgments contradict the intended action
or previous beliefs.
5
Given the above, it appears that a state of cognitive consonance is necessary between
the beliefs and attitudes of individuals with the organization regarding implementing the CIS
so that an adequate judgment of its usefulness and acceptance can be promoted. Likewise,
individuals with knowledge related to cost issues are expected to realize that cost information
will qualify the management of public resources. In this case, it is also expected that these
individuals will show behavior willing to change operational procedures to enable the
implementation of the new CIS, reducing sources of inertia and resistance to change.
Since such relationships have not been investigated in the context of adopting CIS in
the public sector, this research seeks to investigate the influence of cognitive factors on the
judgment of the usefulness and acceptance of the cost information system applied to the
public sector.
The investigation of the individual in judging the usefulness of the new CIS applied to
the public sector becomes evident due to the need to change paradigms for understanding and
using the new cost system (Rezende et al., 2010). Holanda (2011) reinforces this by advising
that a necessary effort is to change the culture of using cost information to qualify the decision-
making process, and, despite the Union’s commitment to promoting the matter, states and
municipalities are expected to embrace this challenge.
Also noteworthy as a contribution is empirical evidence related to the new managerial
public administration, demonstrating the reform of public management robustly and reliably
(Van de Walle & Hammershmid, 2011), as well as demonstrating the need to change the
behavior of the individuals involved in the change process (Kuipers et al., 2013).
Regarding the social and practical contribution, Stone and Cooper (2001) determine
that literature must advance in new directions pointed out in literary recovery, offering insights
into human social behavior in public organizations. Thus, this research may find evidence
indicating potential sources of resistance concerning change or implementing CIS in the public
sector.
The Influence of Cognitive Factors on Human Behavior
In implementing or changing a Management Control System (MCS), here understood
as a formal system composed of instruments that make it possible to maintain or change activity
patterns (Chenhall, 2003), it is necessary to overcome some difficulties and resistance to have
implementation effectiveness. Thus, if individual behavior is not favorable or is credulous with
the new procedures and objectives, it is used as a source of resistance to change (Bell, 2010;
Festinger, 1975; Jermias, 2001; Resende et al., 2010), as changes in organizations are linked to
individuals (Piderit, 2000).
Different elements can generate sources of resistance to change. Five factors
influencing an individual’s behavior are addressed to carry out this research: beliefs,
knowledge, commitment, feedback, and inertia.
For Festinger (1975), belief is embedded in the concept of cognition, which must be
observed as values, knowledge, and attitudes about a given subject, defined as right or wrong
(or simply better or worse) and acquired through past experiences or observations of the
environment in which one is inserted. In this sense, beliefs demonstrate the individual’s
6
perception of daily events based on past experiences, collective perceptions, and future
perspectives, being positioned in this work on the individual’s perspectives regarding
implementing the CIS and the available information.
In line with Festinger’s (1975) proposal, the term knowledge is an integral part of the
concept of cognition, defined in social psychology. In this research, the term knowledge is
positioned as the individual’s expertise regarding experience, skill, methods of application, and
use of the information made available from the CIS. In this sense, observing the study by
Jermias (2001), the knowledge received by the individual may demand attention from the
subject when they are in situations that require their positioning in the face of change, in this
case, the alteration of a CIS.
Organizational commitment demonstrates the individual’s determination with some
fact or perception linked to the organization. According to Meyer and Allen (1997),
organizational commitment is a psychological commitment of the subject to the organization.
In this research, commitment is directly linked to loyalty and application of efforts when
changing/choosing a particular cost information system, and this organizational commitment
will cause individuals to become insensitive to the benefits present in the rejected system
(Festinger, 1975; Harmon-Jones et al., 2009; Jermias, 2001).
Feedback is characterized by informational feedback regarding decisions made by
individuals. After choosing a particular alternative over another, individuals are believed to
seek and give importance to positive feedback (reactions that approve of their conduct) and
reject negative feedback (reactions that disapprove of their conduct (Festinger, 1975; Jermias,
2001). Inertia is conceptualized by the individual’s divergence in accepting new proposals
contrary to their beliefs and knowledge, projecting little effort and commitment to the
contemporary, preferring procedures already absorbed in previous dynamics. This concept is
aligned with Festinger (1975), as it predicts that individuals reject alternatives that are at odds
with their cognition, and with Jermias (2001) when showing that after a defined choice about
a particular CIS, individuals become inert to change, resisting the exchange of systems.
Judgment of the Usefulness and Acceptance of the Change in the CIS
Historically, the Brazilian public budget strongly influences the accounting method and
the structure of financial statements applied to the public sector. After the proposed reforms
for a new managerial public administration and, in parallel, the harmonization of international
accounting standards applied to the public sector, a change was observed towards equity-
oriented accounting and considering the premises of the accrual basis.
According to Pigatto, Holanda, Moreira & Carvalho (2010), a regime other than the
accrual regime, i.e., the cash or financial regime, distorts the result calculated from the costs of
government activities. Therefore, it is recommended to apply the accrual basis to carry out
government costs correctly and to implement the CIS according to an MCS instrument
(Cardoso et al., 2011; Conselho Federal de Contabilidade, 2011; Machado & Holanda, 2010;
Pigatto et al., 2010). In this sense, it is necessary to change the basis for calculating costs,
migrating from budgetary information to information coming from all informational
7
subsystems of the entities that make up the public sector (Conselho Federal de Contabilidade,
2011). It is worth noting that, in public administration, strict submission to the dictates of
budget management traditionally prevails (Schick, 1998). In this way, budget management
prioritizes already established standards concerning proposals for greater flexibility in
generating and obtaining information, searching for effective results for society, and efficiency
in the application of public resources offered by the new managerial public administration
(Luque et al., 2008), thus, the process to migrate to the new information bases will be gradual
(Cardoso et al., 2011), taking into account the need for cognitive changes and organizational
tasks to absorb new procedural concepts.
Even the tradition rooted in budgetary dictates is not free from problems in controlling
costs through the budget, as highlighted by Luque et al. (2008), namely:
(i) Budgetary inertia, being treated as the tendency to apply resources in actions
that are out of focus on the real needs of society and inefficient sectors to
serve interest groups;
(ii) Lack of operational and administrative flexibility;
(iii) Lack of metrics that verify whether operational results reflect efficiencies in
the provision of public services to society.
The reformulation of the budget system was included in the study by Shick (1998),
demonstrating that in countries in the development phase and where perceptions of efficiency
and effectiveness in the provision of public services were implemented, there was a distancing
of domains concentrated in the budget in search of greater functional flexibility for public
managers, in which greater budgetary flexibility for managers can only be made possible with
the implementation of efficient and reliable control systems. Among the established controls,
the indispensable presence of CIS is observed (Luque et al., 2008).
In this sense, implementing the CIS requires users to understand the informational
relevance generated by the new cost system. The change in perception for the implementation
of the CIS is stimulated by the judgment of the usefulness understood by managers, considering
the beginning of implementation being motivated by external coercion (Cardoso et al., 2011),
since cost management information provides essential data for the debate on public policies
and efficient application of public resources (Parker & Gould, 1999; Verbeeten, 2011).
Another factor that encourages the implementation of CIS is, according to Cardoso,
Aquino, and Bitti (2011), the perspective of usability of the data made available by the system
for management controls and to assist in the decision-making process. It is also observed,
according to Cardoso, Aquino, and Bitti (2011, p. 1568), that the accounting literature
highlights four characteristics that potentially make the system attractive for use, namely: “(i)
the frequency of disclosure, (ii ) the level of detail, (iii) the classification of cost behavior and
(iv) the analysis of variations.”
The use of information generated by the cost system is linked to the usefulness of cost
reports by managers, aiming, according to Cardoso, Aquino, and Bitti (2011), to manage and
measure program performance and assist in budget preparation. The authors advise that
8
regardless of the public manager’s allocated organizational position, they will be responsible
for allocating and efficiently using public resources.
Bearing in mind the informational needs, the CIS will gradually address the desires of
managers, enabling the efficient management of public resources, management focused on
results, comparability between organizations and organizational sectors, and social
effectiveness in the provision of public services (Cardoso et al., 2011; Machado & Holanda,
2010; Pigatto et al., 2010; Rezende, Cunha & Bevilacqua, 2010; Rezende, Cunha & Cardoso,
2010), in addition to helping the efficient planning of public policies (Verbeeten, 2011).
In this context of judging the usefulness of a new MCS, there is a need for the individual
to accept the use of the implementation of the new tool. Bjornenak (1997) highlights that
accepting a new cost system requires persuading organizations towards individuals so that
acceptance of the proposed change is effective, following a path of awareness, demonstrations
of the system’s functionalities, and implementation planning. The author also highlights that
this process of accepting change can be disseminated in the organization through consultancy,
a fact observed in implementing the cost system in the public sector and adapting it to
international standards.
In the public sector, adopting new management accounting techniques is noted to be
occurring, however, at a slow pace. According to Perera, McKinnon, and Harrison (2003), such
implementation occurs in the following sequence: firstly, it comes from a political and
normative decision, which determines the adoption of the new accounting technique; then, the
individual’s acceptance of the new required technique becomes necessary. Therefore,
implementing the new CIS in Brazil has been recommended in legal determinations. Therefore,
for its adoption to occur effectively, it is necessary to adapt the beliefs of individuals who work
in this sector so that they have the initiative to promote such change.
Lapsley and Wright (2004) reinforce that the standards issued by the government have
a strong influence on the implementation of new techniques applied to public accounting. The
drivers for implementing a new CIS, which will bring benefits in controlling public spending,
will come from legal determinations. However, legal determinations alone will not be enough
for implementation. Kavanagh and Ashkanasy (2006) observe that managers are fundamental
to implementing changes to a management control system. The authors determine that the
success of MCS change is related to the pace of change and the direction in which the
organization’s culture is oriented.
Therefore, communication between managers and other individuals in the organization
must be frequent and transparent. Furthermore, if there is no uniformity in the perception of
the organizational culture with the beliefs of managers and individuals, there will be no success
in implementing the new cost information system. Therefore, individuals resistant to change
will have difficulty accepting the new CIS.
Evidence in the literature dedicated to CIS in the public sector highlights aspects that
hinder its implementation, namely the non-implementation of patrimonial procedures, such as
the depreciation and linking of stock products with said entry (Fontes et al., 2020); the lack of
experience with the CIS and the lack of cost culture in the public sector (Alonso, 2022); low
incentive for employees to adopt new management practices (Pessoa & Callado, 2023); the use
of CIS depends on managers’ decision to adopt the system and use it in decision-making
(Soares et al., 2020); the lack of Information Technology (IT) professionals with expertise in
9
the business area and staff time to dedicate themselves to the implementation of the CIS (Silva
et al., 2022).
In line with this, it is clear that the CIS is still being implemented in government entities
despite recognizing its importance for greater efficiency, economy, and transparency of various
legal devices that require its use (Brandão, 2022). Thus, it demonstrates the contemporaneity
of this research and the relevance of observing cognitive factors related to CIS to present
evidence that helps managers and employees in its implementation.
The lack of acceptance and resistance to change makes changing the CIS cognitively
arduous, challenging, and exhausting (Nor-Aziah & Scapens, 2007). Therefore, given the
difficulty encountered, these authors advise that one must persist in applying the change
process to the new CIS, observing the routines already implemented and verifying the need to
change new routines, habits, and customs to enable necessary operational changes.
Based on the above, it is expected that:
H1: Cognitive factors are associated with the judgment of the usefulness of the new cost
information system.
H2: Cognitive factors are associated with acceptance of the new cost information
system.
Based on the study developed by Jermias (2001) to evaluate such relationships, some
factors were selected that may influence such a relationship. Additionally, the variable
acceptance of change was included as an essential element of analysis not previously evaluated
in the study developed by this author. Thus, to individually test each of the relationships
presented in these general research hypotheses (H1 and H2), seven sub-hypotheses were
established to test relationships between cognitive factors and the judgment of system
usefulness (H1), and eight related to cognitive factors and acceptance of the cost information
system (H2), as seen in Table 1.
Table 1 – Relationships tested in the second and third research hypotheses
General
Hypothesis
Relationships investigated
Expected
Relationship
H1: Cognitive
factors are
associated with
the judgment of
the usefulness of
the new cost
information
system.
H1a: Individuals’ prior beliefs are positively
associated with the judgment of the usefulness of the
new cost information system.
Positive
H1b: The choice of the new cost information system is
positively associated with the judgment of the
usefulness of the new cost information system.
Positive
H1c: Cognitive dissonance is negatively associated
with the judgment of the usefulness of the new cost
information system.
Negative
10
H1d: Organizational commitment is positively
associated with the judgment of the usefulness of the
new cost information system.
Positive
H1e: Confirmation of the choice of the new cost
information system is positively associated with the
judgment of the usefulness of the new cost
information system.
Positive
H1f: Feedback is positively associated with the
judgment of the usefulness of the new cost
information system.
Positive
H1g: Inertia is negatively associated with the
judgment of the usefulness of the new cost
information system.
Negative
H2: Cognitive
factors are
associated with
acceptance of the
new cost
information
system.
H2a: Individuals’ prior beliefs are positively
associated with acceptance of the new cost
information system.
Positive
H2b: The choice of the new cost information system is
positively associated with acceptance of the new cost
information system.
Positive
H2c: Cognitive dissonance is negatively associated
with acceptance of the new cost information system.
Negative
H2d: Organizational commitment is positively
associated with acceptance of the new cost
information system.
Positive
H2e: Confirmation of the choice of the new cost
information system is positively associated with
acceptance of the new cost information system.
Positive
H2f: Feedback is positively associated with
acceptance of the new cost information system.
Positive
H2g: Inertia is negatively associated with acceptance
of the new cost information system.
Negative
H2h: The judgment of the usefulness of the new cost
information system is positively associated with
acceptance of the new cost information system.
Positive
It is based on the premise that implementing the new CIS changes the environment in
which the individual is inserted, intending to restructure organizations to absorb the new CIS
and manage service provision and accountability (Broadbent & Guthrie, 2008). Thus, changing
the dissonant environmental cognitive element to consonant is necessary to reduce or eliminate
the cognitive dissonance experienced.
This way of reducing dissonance is considered highly complex since the individual will
have to present a high degree of control over the environment in which they are inserted
(Festinger, 1975). Thus, to become in tune with the environment, the way that will require the
11
least effort for the individual is to change their behavior from being at odds with the
environment to behaving in line with the environment (Festinger, 1975).
Behavior change is highly resistant to change since if the individual has a line of
behavior, it is challenging to change to new forms of conduct (Harmon-Jones, 2012). If the
individual manages to change their behavior according to the environment, they may still be in
dissonance if their behavior is at odds with their cognitions (Harmon-Jones et al., 2009). In this
context, cognitive factors are expected to be associated with the judgment of the usefulness
and acceptance of the new cost information system.
Methodological Aspects
This research is characterized as descriptive, using a single-entity survey with a
quantitative approach to the data. The entity chosen for analysis was the State Treasury of the
state of Rio Grande do Sul (RS) due to the state’s progress in implementing the CIS, according
to information provided by the Technical Group for the Standardization of Accounting
Procedures (GTCON) and the Technical Group for Standardization of Reports and Fiscal
Statements (GTREL) linked to the National Treasury (STN).
The regulations in RS come from the Accounting and General Auditing area of Rio
Grande do Sul (CAGE). Thus, the research population was defined as civil servants available
in Accountant, State Auditor, and State Tax Auditor positions linked to the Rio Grande do Sul
Finance Department (SEFAZ/RS). Aiming to identify potential responding servers with access
to the CIS used by the state (Custos/RS), a population of 179 potential responding servers was
reached. Of the 179 potential respondents, it was not possible to contact 23 of them because
they were on vacation, leave, external audit, retired, or no longer working at SEFAZ/RS.
Data were collected in person and via telephone call. In both cases, the interviewee was
asked whether the interviewee was interested in participating in the research, after which the
informed consent form was read. Then, questions about the research variables were asked.
Participants’ responses were collected on the printed questionnaires.
Thus, of the 156 respondents who were contacted, 83 questionnaires were completed.
Based on the completed questionnaires, a response rate of 46.36% of the research sample and
53.20% of the contacts made were obtained.
Data were collected based on the research construct, presented in Table 2, via a
questionnaire with a seven-point Likert scale.
Table 2 – Research Construct
Block
Parameter
Indicator
Quest.
No.
Appendi
x. A
01
Knowledge
about Cost
Management
Formal cost management responsibility
CGC_01
Experience in cost management
CGC_02
Cost management by comparing expenditures
incurred against the budget
CGC_03
12
Cost management for goals
CGC_04
Cost management style
CGC_05
Assessment of results and costs involved
CGC_06
02
Beliefs about
Cost
Information
Importance of information: for public management
CRIC_01
…for resource allocation
CRIC_02
…to identify the need for resources for the
continuity of services
CRIC_03
…for performance assessment
CRIC_04
…to evaluate the efficiency of the services provided
CRIC_05
…for more appropriate actions in planning,
evaluation, and control
CRIC_06
…for better budget forecast
CRIC_07
…to reduce costs
CRIC_08
03
Choice of the
Cost
Information
System
Additional information for management
ESC_01
Better planning of government actions
ESC_02
Better assessment of the performance and results of
government actions
ESC_03
Identification of inefficiencies
ESC_04
Much more important information for public
management
ESC_05
Allows detailed assessment of the costs of services
provided and government plans
ESC_06
04
Cognitive
Dissonance
Does not provide more accurate information
DC_01
Does not qualify the decision-making process
DC_02
Not necessary for management
DC_03
Implantation will not be successful
DC_04
05
Organization
al
Commitment
Willingness to help the organization
COM_01
I speak well of this organization
COM_02
Accept any assignment to remain with the
organization
COM_03
Personal values similar to those of the organization
COM_04
Proud to work for this organization
COM_05
The organization motivates me
COM_06
Satisfaction with working in this organization over
another
COM_07
Best organization to work
COM_08
Concern about the fate of the organization
COM_09
06
Confirmation
Able to provide cost information that qualifies
management
CON_01
More appropriate information
CON_02
13
More useful information
CON_03
More accurate information
CON_04
07
Judgment of
the
Usefulness of
the Cost
Information
System
Uses multiple factors to allocate costs
JUT_01
Information collected from other systems
JUT_02
Better allocation of costs to government
services/plans/actions
JUT_03
More accurate cost information
JUT_04
Assistance in the decision-making process
JUT_05
Better evaluation of results
JUT_06
08
Feedback
Development of activities
FEE_01
Accounting records
FEE_02
Management reports
FEE_03
Budget forecast
FEE_04
Work performance
FEE_05
09
Inertia
Dissatisfaction with cost information
INE_01
Failure to provide cost information
INE_02
Does not improve cost information generation
INE_03
Interest in changing the choice of cost information
system
INE_04
Resistance to the use of the cost information system
INE_05
10
Acceptance
of the Cost
Information
System
Acceptance of the change to the new cost
information system
ACT_01
Re-tasking for data generation
ACT_02
Changing accounting routines for data generation
ACT_03
Study time to adapt to the new system
ACT_04
Changes to procedures already implemented and
consolidated
ACT_05
Path analysis was used to assess the collected data. Applying this multivariate analysis
technique presents itself as confirmatory, determining the validity of the theoretical model in
light of the actual data obtained and determining cause and effect relationships between
variables (MARÔCO, 2011).
The Influence of Cognitive Factors on the Judgment of Usefulness of the Cost
Information System
In this topic, the influence of cognitive factors on the judgment of the usefulness of the
cost information system is evaluated according to the theoretical analysis model developed by
14
Jermias (2001). Based on path analysis, the relationships found in the theoretical analysis
model of Jermias (2001) will be highlighted, demonstrating the theoretical relationships
validated or refuted in the context of the Brazilian public sector based on the data collected. It
is noteworthy that the internal validity of the construct was assessed using Crombach’s Alpha,
with all variables presenting values greater than acceptable (0.7), according to Hair Jr, Black,
Badin, Anderson, and Tatham (2009).
It is noteworthy that Jermias (2001) carried out an experiment with 82 first-year
accounting students, resulting in the following findings: the judgment of usefulness of the cost
system was influenced by the commitment to the previously chosen cost system; individuals
committed to a particular cost system, even receiving negative feedback about their choice,
refused to change the system; and the confirmation that individuals understand that their
judgment should be in the direction of their actions, even if unconsciously the judgments are
contrary to the intended action.
Table 3 presents the coefficients found in the path analysis for the influence of cognitive
factors on the judgment of usefulness.
Table 3 – Results of the path analysis of the first hypothesis of this research
Dependent
Variables
Independent
Variable
β-
standard
t-
statistic
P-
value
R²
Standard
Error
F
Sig
Anova
ESC
CRIC
0.153
1.392
0.168
0.023
6.309
1.937
0.168
DC
ESC
−0.561
−6.092
0.000
0.314
4.384
37.117
0.000
COM
DC
−0.118
−1.074
0.286
0.014
6.835
1.154
0.286
CON
COM
0.172
1.573
0.120
0.030
4.123
2.475
0.120
JUT
COM
0.756
10.397
0.000
0.572
4.385
108.096
0.000
FEE
ESC
0.731
9.643
0.000
0.534
3.375
92.988
0.000
INE
FEE
−0.569
−5.856
0.000
0.353
3.364
21.842
0.000
COM
−0.059
−0.608
0.545
INE
FEE
−0.592
−6.607
0.000
0.350
3.351
43.654
0.000
JUT
CRIC
0.065
1.083
0.282
0.741
3.546
30.595
0.000
ESC
−0.038
−0.372
0.711
DC
0.026
0.318
0.752
COM
−0.009
−0.139
0.889
COM
0.471
5.481
0.000
FEE
0.524
5.581
0.000
INE
−0.003
−0.027
0.979
JUT
COM
0.461
6.462
0.000
0.735
3.469
111.025
0.000
FEE
0.501
7.027
0.000
Source: prepared by the authors (2022).
In Table 1, the most significant influence of the independent variable on the dependent
variable stood out as coming from the combined influence of the variables: beliefs, choice,
cognitive dissonance, commitment, confirmation, feedback, and inertia in the judgment of
usefulness, demonstrating an R² of 0.741. It is worth noting that of the seven variables that
15
influence the usefulness judgment, only two variables (CON and FEE) have statistical
significance (p-value = 0.000).
The second most significant influence on the dependent is Confirmation in the
Judgment of the Usefulness, influencing 57.2%. Figure 1 summarizes the visualization of the
relationships obtained by the path analysis of the variables observed in this model.
Figure 1 – Path Analysis of Judgment of the Usefulness of the Cost Information System
* Significance level at 1%.
The results presented in Figure 1 show the significant and non-significant paths of the
relationships determined to analyze the influence of cognitive factors in judgment of the
usefulness of the cost information system implemented in Rio Grande do Sul. The choice of
cost system explains 56.1% of cognitive dissonance, being negatively influenced (R² = 0.314).
Likewise, the choice explains 73.1% of the positive influence associated with Feedback (R² =
0.534). In turn, Feedback explains 52.4% of the judgment of the usefulness, being positively
influenced (R² = 0.741), and also elucidates 59.2% of the negative influence associated with
Inertia (R² = 0.350).
In this case, Feedback explains 59.2% of the negative influence on Inertia (R² = 0.350).
Finally, Confirmation elucidates 75.6% of the Judgment of the Usefulness, being a positive
Beliefs about
Cost Information
System
Choice of the Cost
Information System
Cognitive
Dissonance
Organizational
Commitment
Confirmation
Feedback
Inertia
Judgment of the
Usefulness of
the Cost System
0.065
0.153
0.731*
0.026
-0.038
-0.009
0.756*
−0.059
−0.561
−0.118
0.172
−0.592*
0.524*
−0.003
16
influence (R² = 0.572). Figure 2 presents the final purified model, excluding observed
relationships that did not reach statistical significance.
Figure 2 – Path Analysis of Judgment of the Usefulness of the Cost Information System
(Purified Model)
* Significance level at 1%.
Given the above, it can be stated that the employees’ judgment of the usefulness of the
new cost information system is directly influenced by feedback and confirmation of the chosen
cost system. T finding differs in parts from the findings found by Jermias (2001). Regarding
convergences with the theoretical model of analysis proposed by Jermias (2001), a direct
relationship between confirmation and judgment of the usefulness is observed; the direct
influence between the Choice of Cost System on Cognitive Dissonance and Feedback; and the
direct relationship between Feedback and Inertia.
As for divergences, there is a direct relationship between Feedback and Judgment of
the Usefulness. Jermias (2001) tested an analysis model in which the author found no direct or
indirect relationship between Feedback and Judgment of the Usefulness. He also did not
identify a relationship between Cognitive Dissonance and Organizational Commitment,
Organizational Commitment and Confirmation, and Organizational Commitment and Inertia.
Given the relationships evidenced by the path analysis, the individuals in the sample
investigated in this research, upon realizing that the new CIS, compared to the previous system,
is superior in providing additional information for management, in the management of public
expenditure, and in allowing better evaluation of public spending (Choice of the Cost
Information System), they also realize that the new CIS is capable of providing more accurate
information, qualifying the decision-making process (Cognitive Dissonance). Thus, there is a
Choice of the Cost
Information System
Cognitive
Dissonance
Confirmation
Feedback
Inertia
Judgment of the
Usefulness of
the Cost System
0.731*
0.756*
−0.561*
−0.592*
0.524*
17
relationship of consonance between the Choice of the Cost System and Dissonance, which
contributes to the majority of these individuals reducing resistance to change (FESTINGER,
1957; Harmon-Jones, 2012).
Individuals who choose the new CIS are noted to find it easier to develop their
operational activities, produce management reports, and evaluate their performance
(Feedback). Thus, they also perceive greater usefulness in the new Cost Information System
adopted by the State, as it allows for better allocation of public resources and better evaluation
of expenses incurred (Judgment of the Usefulness). These relationships support the notes
highlighted in the studies by Machado and Holanda (2010), Rezende, Cunha, and Cardoso
(2010), and Verbeeten (2011), as they determine that the new CIS will enable the efficient
management of public resources, management focused on the result, the comparability of
information between organizations and organizational sectors, and social effectiveness in the
provision of public services.
The relationship between the Choice of the new CIS, Feedback, and Inertia
demonstrates that individuals, when indicating that the new CIS provides new information and
facilitates the development of their activities, would be satisfied with the information made
available by the new CIS and would not change this system by the old one. Therefore, there is
cognitive consonance between the variables Choice of the Cost Information System, Feedback,
and Inertia, which mitigates the emergence of resistance factors to change.
Thus, considering that the majority of individuals participating in the research are in a
state of cognitive consonance, in these cases, there should be no generation of sources of inertia,
which will positively impact the process of using and disseminating the cost culture in the state
of Rio Grande do Sul. South. However, it should be noted that some individuals presented the
opposite situation, which must be observed by the managers responsible for implementing the
cost information system so that actions can be developed to change this state to a condition of
consonance, eliminating possible sources of inertia.
The next topic highlights the path analysis for the influence of cognitive factors on the
acceptance of the cost information system.
The Influence of Cognitive Factors on the Acceptance of the Cost Information System
This topic highlights the path analysis for the influence of cognitive factors on the
acceptance of the cost information system. The variable acceptance of the information system
was added to the relationships tested in the model proposed by Jermias (2001) due to
verification in the literature pertinent to administration and public accounting of the
individual’s need to accept changes in habits and customs rooted in operational activities so
that successful change can be promoted (Rezende et al., 2010; Machado & Holanda, 2010; Van
de Walle & Hammershmid, 2011).
Table 4 presents the coefficients obtained to analyze the relationships investigated in
this research stage.
18
Table 4 – Results of the path analysis of the second hypothesis of the research
Dependent
Variables
Independent
Variable
β-
standard
t-
statistic
P-
value
R²
Standard
Error
F
Sig
Anova
ACT
CRIC
−0.055
−0.777
0.439
0.646
3.224
16.877
0.000
ESC
0.450
3.701
0.000
DC
−0.100
−1.026
0.308
COM
0.032
0.421
0.675
CON
0.273
2.280
0.026
JUT
−0.349
−2.567
0.012
FEE
0.336
2.555
0.013
INE
−0.071
−0.612
0.542
ACT
ESC
0.534
4.875
0.000
0.631
3.208
33.279
0.000
CON
0.319
2.836
0.006
JUT
−0.368
−2.749
0.007
FEE
0.343
2.735
0.008
Table 2 shows that the independent variables (CRIC, ESC, DC, COM, CON, JUT, FEE,
and INE) used by Jermias (2001) influence the dependent variable acceptance (ACT) by 64.6%
(R²). Of the eight variables proposed, only four present a relationship with a statistically
significant influence (ESC, CON, JUT, and FEE). Figure 3 presents the results of the path
analysis of all relationships in the theoretical model of Jermias (2001), adding the acceptance
variable.
19
Figure 3 – Path analysis of Acceptance of the Cost Information System
* Significance level at 1%.
It can be seen in Figure 3 that the only variables with a significant influence on
Acceptance are the Choice of the Cost Information System, Confirmation, Judgment of the
Usefulness, and Feedback. Given this finding, the exclusive influence of these four independent
variables was verified on the dependent variable ACT in a purified model. This result suggests
an explanation coefficient for the model of 63.1% (R²) of influence, with a statistical
significance of 1%. Figure 4 presents such relationships.
Confirmation
Beliefs about
Cost
Information
System
Choice of the Cost
Information System
Cognitive
Dissonance
Organizational
Commitment
Feedback
Inertia
Acceptance of the
Cost Information
System
−0.055
0.153
0.731
−0.100
0.450*
0.032
0.756*
-
−0.561*
−0.118
0.172
−0.592*
0.336*
−0.071
Judgment of the
Usefulness of the
Cost System
20
Figure 4 – Path analysis of Acceptance of the Cost Information System (Purified Model)
* Significance level at 1%.
The relationship shown in Figure 10 demonstrates that the Acceptance of the Cost
Information System is explained in 45.0% by the Choice of the Cost Information System,
33.6% by Feedback, 34.9% by the Judgment of the Usefulness, and 27.3% by Confirmation. A
direct and positive relationship between the variables Choice, Feedback, and Confirmation in
Acceptance and a direct and negative relationship between the Judgment of the Usefulness and
Acceptance of the CIS are noted.
The relationships evidenced by the path analysis demonstrate, in the researched sample,
signs of individuals who choose the new CIS to the detriment of the previous system, above
all, because they perceive more useful and accurate information for the management of public
resources and qualification of the decision-making process and who judge the new CIS as a
facilitator in the performance of their work activities, which is why they accept the changes in
routines and the redefinition of tasks proposed to enable the implementation of the new CIS.
Observing these relationships, there are differences in the verification of literary
recovery, as in the researched sample, there is no need to change the habits and customs of
employees to implement the CIS (Machado & Holanda, 2010; Rezende et al., 2010; Van de
Walle & Hammershmid, 2011). Since the implementation process of this system has been
going on for some time at the institution, such a change may have already occurred, which is
why, at that moment, the individuals participating in the study may have responded that there
is no longer a need for changes to the habits and customs for the continued implementation of
the new system.
When verifying the negative relationship between the Judgment of the Usefulness and
the Acceptance of the system, it is noted that there is a need to change habits and customs to
use the information made available by the new CIS. These results align with those reported by
interviewees in the exploratory stage of the research. In this way, they support the evidence
found in the revisited literature (Parker & Gould, 1999; Rezende et al., 2010). Thus, there is a
Choice of the Cost
Information System
Confirmation
Feedback
Judgment of the
Usefulness of
the Cost System
0.450*
−0.349*
0.273*
0.336*
Acceptance of the
Cost Information
System
21
need to change the habits and customs of those involved in generating information and the use
of the information generated for decision-making (Parker & Gould, 1999; Rezende et al.,
2010). In addition to the divergence in the literature highlighted, there is a negative relationship
between the Judgment of the Usefulness and Acceptance of the new CIS, as individuals
determine the information generated by the new CIS as applicable but are still not able to accept
the change in tasks, routines, and procedures for the implementation and use of the new CIS.
The opposite is also true, as some individuals accept changes in habits and routines but do not
find helpful the cost information.
In these cases, reducing the dissonance requires the individuals to change their
cognitions or perceptions of the action (Bell, 2010). Therefore, individuals must agree with the
judgment of the usefulness of the cost information system and the acceptance of procedures
and routines for full implementation and use. In this way, reducing cognitive dissonance tends
to reduce resistance to change, as organizational changes are linked to individuals’ cognitive
dimensions (Piderit, 2000).
It is also noteworthy that the cost information system in Rio Grande do Sul is in the
implementation phase, providing evidence that individuals may not understand as applicable
the cost information generated by the CIS, as they have doubts regarding its effective
usefulness due to the implementation phase. Therefore, there is a need to develop new studies
related to this topic stands out.
Final Considerations
The article analyzed the influence of cognitive factors on the judgment of usefulness
and acceptance of the cost information system applied to the public sector. In the case analyzed,
cognitive factors influence the judgment of the usefulness and acceptance of the new CIS. The
result implies a state of cognitive consonance in most individuals with CIS.
Added to the literature applied to cognitive perspectives in implementing management
control systems in the public sector, mainly in the CIS, is the variable acceptance of civil
servants toward new management control systems. It is worth noting that, in the data analyzed,
the judgment of usefulness has an inverse relationship with the acceptance of the CIS.
This inverse relationship can be deepened in future studies to analyze, for example,
what is the motivation of employees to understand that the CIS, analyzed from the perspective
of the new management administration, enables better calculation of costs, better evaluation of
results, provides information of more accurate costs, assisting in decision making for resource
allocation. Still, they are not willing to change tasks, routines, and procedures and spend time
studying this management control system.
Another perspective for future studies is to verify cognitive factors in states or
municipalities with a shorter CIS implementation process. In the case analyzed, cognitive
consonance may have occurred due to the advanced process concerning other states of
implementing the CIS. Thus, a relationship that can be verified in future studies is whether the
level of CIS implementation influences cognitive consonance for the judgment of usefulness
22
and acceptance since change processes are expected to generate movements aimed at cognitive
dissonance and, consequently, resistance to change.
In addition to advancing the literature, this research can contribute to managers’ and
public servants’ understanding that consonance between cognitive factors can mitigate
processes of resistance to change and act in the organization to aid in implementing new
management control systems.
Finally, a research limitation is the non-observance of the influence of the legal
determination of the calculation of costs and the CIS on the Judgment of the Usefulness and
Acceptance, the adaptation and translation of the research instrument used and the data
collected by telephone, as understanding or response biases can affect the results obtained.
References
Alonso, M. (2022). Custos no serviço público. Revista do Serviço Público, 73, 127-152.
Bell III, T. J. (2010). The social psychology of IT security auditing from the auditee’s
vantage point: Avoiding cognitive dissonance. ISACA Journal, 3(1), 1-4.
Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management
accounting research. Handbooks of Management Accounting Research, 1, 113-135.
Bjornenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management
accounting research, 8(1), 3-17.
Bjornenak, T. (2000). Understanding cost differences in the public sector—a cost drivers
approach. Management accounting research, 11(2), 193-211.Brandão, I. F. (2022).
Modelo conceitual de sistema de informação de custos aplicado ao setor público
brasileiro. Pensar Contábil, 24(84), 41-50.
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual”
accounting research. Accounting, Auditing & Accountability Journal, 21(2), 129-169.
Capobiango, R. P., Nascimento, A. D. L., Silva, E. A., & Faroni, W. (2013). Reformas
administrativas no Brasil: uma abordagem teórica e crítica. REGE-Revista de Gestão,
20(1), 61-78.
Cardoso, R. L., Aquino, A. C. B. D., & Bitti, E. J. D. S. (2011). Reflexões para um
framework da informação de custos do setor público brasileiro. Revista de Administração
Pública, 45, 1565-1586.
Chabrak, N., & Craig, R. (2013). Student imaginings, cognitive dissonance and critical
thinking. Critical perspectives on accounting, 24(2), 91-104.
Chenhall, R. H. (2003). Management control systems design within is organizational context:
finding from contingency-based research and directions for the future. Accounting,
Organizaction and Society, 28, 127-168.
Conselho Federal de Contabilidade. (2011). Resolução CFC nº 1.366/11. Aprova a NBC T
16.11 – Sistema de Informação de Custos do Setor Público. CFC.
23
Festinger, L. (1957). A teoria da dissonância cognitiva. Stanford University Press.
Festinger, L., & Carlsmith, J. M. (1959). Cognitive consequences of forced compliance. The
journal of abnormal and social psychology, 58(2), 203.
Festinger, L. (1975). Teoria da Dissonância Cognitiva. Zahar.
Fontes, J. I. O., Oliveira, T., & Gurgel, A. M. (2020). Avaliação do sistema de informação de
custos em uma instituição federal de ensino: propostas de melhorias e aplicabilidade.
Revista de Gestão, Finanças e Contabilidade, 10(2), 39-59.
Hair Jr, J. F., Black, W. C., Badin, B., Anderson, R. E., & Tatham, R. L. (2009). Análise
multivariada de dados. Bookman
Harmon-Jones, E. (2012). Cognitive dissonance theory. In V.S. Ramachandran (Ed.), The
Encyclopedia of Human Behavior (Vol. 1, pp. 543-549). Academic Press.
Harmon‐Jones, E., Amodio, D. M., & Harmon‐Jones, C. (2009). Action‐based model of
dissonance: A review, integration, and expansion of conceptions of cognitive conflict.
Advances in experimental social psychology, 41, 119-166.
Holanda, V. B. (2011). Sistema de Informação de Custos do Governo Federal (SIC): uma
nova abordagem para a gestão pública. Revista de Educação e Pesquisa em
Contabilidade (REPeC), 5(2), 121-127.
Jermias, J. (2001). Cognitive dissonance and resistance to change: the influence of
commitment confirmation and feedback on judgment usefulness of accounting systems.
Accounting, Organizations and Society, 26(2), 141-160.
Kavanagh, M. H., & Ashkanasy, N. M. (2006). The impact of leadership and change
management strategy on organizational culture and individual acceptance of change
during a merger. British journal of management, 17(S1), S81-S103.
Konow, J. (2000). Fair shares: Accountability and cognitive dissonance in allocation
decisions. American economic review, 90(4), 1072-1091.
Kuipers, B. S., Higgs, M., Kickert, W., Tummers, L., Grandia, J., & Van der Voet, J. (2014).
The management of change in public organizations: A literature review. Public
administration, 92(1), 1-20.
Lapsley, I., & Wright, E. (2004). The diffusion of management accounting innovations in the
public sector: a research agenda. Management accounting research, 15(3), 355-374.
Latham, G. P., & Locke, E. A. (1991). Self-regulation through goal setting. Organizational
behavior and human decision processes, 50(2), 212-247.
Libby, T., & Waterhouse, J. H. (1996). Predicting change in management accounting
systems. Journal of management accounting research, 8, 137.
Luque, C. A., Cruz, H. N., Amaral, C. M., Bender, S., & dos Santos, P. M. (2008). O
processo orçamentário e a apuração de custos de produtos e serviços no setor público do
Brasil. Revista do Serviço Público, 59(3), 309-331.
24
Luthans F. and Kreitner R. (1991). Organizational Behavior Modification and Performance.
Unwin-Hyman.
Machado, N., & Holanda, V. B. D. (2010). Diretrizes e modelo conceitual de custos para o
setor público a partir da experiência no governo federal do Brasil. Revista de
Administração Pública, 44, 791-820.Marôco, J. (2011). Análise estatística com o SPSS
Statistics (5a ed). ReportNumber.
Meyer, J. P. & Allen, N. J. (1997). Commitment in the workplace: theory, research and
application. Sage Publications.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational
commitment. Journal of vocational behavior, 14(2), 224-247.
Nor-Aziah, A. K., & Scapens, R. W. (2007). Corporatisation and accounting change: The role
of accounting and accountants in a Malaysian public utility. Management Accounting
Research, 18(2), 209-247.
Perera, S., McKinnon, J. L., & Harrison, G. L. (2003). Diffusion of transfer pricing
innovation in the context of commercialization—a longitudinal case study of a
government trading enterprise. Management Accounting Research, 14(2), 140-164.
Pessoa, M. S. C. M., & Callado, A. A. C. (2023). Custos ocultos comportamentais no setor
público: uma abordagem a partir do capital intellectual. Revista Contabilidade e
Controladoria, 15(1), 77-96.
Piderit, S. K. (2000). Rethinking resistance and recognizing ambivalence: A
multidimensional view of attitudes toward an organizational change. Academy of
management review, 25(4), 783-794.
Pigatto, J. A. M., Holanda, V. B. D., Moreira, C. R., & Carvalho, F. A. (2010). A importância
da contabilidade de competência para a informação de custos governamental. Revista de
Administração Pública, 44, 821-837.
Pike, R. H., Tayles, M. E., & Mansor, N. N. A. (2011). Activity-based costing user
satisfaction and type of system: A research note. The British Accounting Review, 43(1),
65-72.
Rezende, F. D. C. (2002). Razões da crise de implementação do Estado gerencial:
desempenho versus ajuste fiscal. Revista de Sociologia e Política, 111-121.
Rezende, F., Cunha, A., & Bevilacqua, R. (2010). Informações de custos e qualidade do gasto
público: lições da experiência internacional. Revista de Administração Pública, 44, 959-
992.
Rezende, F., Cunha, A., & Cardoso, R. L. (2010). Custos no setor público. Revista de
Administração Pública, 44(4), 789-791.
Schick, A. (1998). A contemporary approach to public expenditure management. World Bank
Institute, 68(1), 2-11.
25
Shields, M. D., & Young, S. M. (1994). Managing innovation costs: a study of cost conscious
behavior by R&D professionals. Journal of Management Accounting Research, 6(1),
175-196.
Silva, A. F., Steindorfer, I. B., Bringel, J. H. F. A, Nobre, J. G., & Vasconcelos, A. C. (2022).
Desafios e limitações na implantação do sistema de custos na Prefeitura Municipal de
Fortaleza. Contextus – Revista Contemporânea de Economia e Gestão, 20(esp.),
e81675.B
Soares, C. S., Rosa, F. S., & Zonatto, V. C. S. (2020). Reflexos do uso do sistema de custos
na qualidade da gestão pública com base na percepção de gestores municipais de Santa
Maria/RS. Revista Catarinense da Ciência Contábil, 19, 1-15.
Stone, J., & Cooper, J. (2001). A self-standards model of cognitive dissonance. Journal of
experimental social psychology, 37(3), 228-243.
Van de Walle, S., & Hammerschmid, G. (2011). The impact of the New Public Management:
Challenges for coordination and cohesion in European public sectors. Halduskultuur,
12(2).
Verbeeten, F. H. (2011). Public sector cost management practices in The Netherlands.
International Journal of Public Sector Management, 24(6), 492-506.
Zonatto, V. C. S. (2014). Influência de fatores sociais cognitivos de capacidade, vontade e
oportunidade sobre o desempenho gerencial nas atividades orçamentárias das maiores
empresas exportadoras do Brasil [Tese de doutorado, Universidade Regional de
Blumenau]. Biblioteca on-line da Universidade de Blumenau.
http://www.bc.furb.br/docs/TE/2014/358328_1_1.pdf