Gestão dos documentos contábeis nas universidades federais da Zona da Mata Mineira.

Abstract

This study aims to analyze the accounting managers perception about the relevance of records management as a basis for organizational knowledge management in the accounting departments of the Zona da Mata Mineira Federal Universities. The research used a descriptive qualitative approach. It contextualizes the development of document management that collaborates with the management of organizational knowledge in public accounting. The data collection was done through a questionnaire answered by public servants in the accounting sector of the universities and the respective manager in an individual and anonymous way. The results revealed that the practice of document management in the accounting sector of the of the Mata Mineira Zone Federal Universities, object of this study, is still inoperative even though the legislation has been instituted more than twenty years ago. Thus, the presence of organizational knowledge management, perhaps due to the inoperability of the records management, is rare. In this case, it is important to raise managers awareness about the importance of document management as a policy that collaborates with organizational knowledge management practices, leading universities to be more efficient in decision making. This study may contribute to the enhancement of document management in the accounting sectors of the researched universities, so that it can contribute to the practices of organizational knowledge management.