Managerial involvement and accountability of public sector accountants

Abstract

EThis study aims to identify the involvement of accountants working in the public sector in managerial decisions and the accountability process, analyzing the relationship between these two types of involvement with role conflict, job satisfaction, and professional prestige. The study adopts a quantitative approach with a cross-sectional design using survey research techniques. The questionnaire was administered to a sample of 215 Brazilian public sector accountants. The study reveals that public sector accountants are more involved in operational decision-making activities and less involved in strategic decisions. They also show low involvement in activities related to managerial decisions and financial and performance accountability. Additionally, the study demonstrates a significant relationship between involvement, role conflict, and professional prestige. Thus, despite the changing environment for accountants and public accounting, respondents in the study are still relatively less involved in these processes. Furthermore, the more involved they are in their roles, the more susceptible these professionals are to role conflicts in their duties, although their perception of professional prestige increase.