A aceitação e a satisfação do usuário final do sistema integrado de administração financeira (SIAFI): análise em uma instituição de ensino federal
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Data
2022-07-25
Autores
Nascimento, Guelinda Schulz
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Universidade Federal do Espírito Santo
Resumo
The Integrated System of Financial Administration of the Federal Government - SIAFI is a computerized tool developed to process and control the budgetary, financial, patrimonial, and accounting execution of the agencies of the federal direct public administration, autarchies, foundations, and federal public companies and mixed economy companies that are included in the Fiscal Budget and/or in the Social Security Budget of the Union. At the Instituto Federal do Espírito Santo - IFES, most SIAFI users work in the Accounting Department or in the Budget and Financial Execution Sector. Since its implementation, there has never been a diagnosis on the acceptance of SIAFI, as well as on the satisfaction of its end users. Currently, there is training for new SIAFI users, but it is done separately on each campus. This training is important, because problems caused by its inadequate use allow dysfunctions to occur, such as: delayed payment to suppliers, incorrect entries and generation of unreliable data. These occurrences, in turn, hinder the acceptance process and the use of the SIAFI by the users and, end of the line, lead to a decrease in satisfaction in relation to the system. In the best interest of public service, this study seeks to answer the following research question: How can the intention to use the SIAFI be used as an antecedent variable to the satisfaction of the end users of the Federal Institute of Espírito Santo (IFES)? In this direction, this research sought to clarify how the acceptance and use of the SIAFI happens, and how this acceptance and use are related to the satisfaction of the SIAFI end users. Thus, the main objective of this study can be stated as follows: to evaluate how the acceptance of technology and the level of satisfaction of the SIAFI end users are related in the context of a federal educational institution. In terms of building the theoretical foundation, this research draws on studies inherent to technology acceptance and use and end-user satisfaction of computing, more specifically the Unified Theory of Acceptance and Use of Technology (UTAUT) model and the model for identifying End-User Satisfaction with Computing (EUCS). Due to the small number of SIAFI users at the IFES, 68 people, a census was chosen, dispensing with the use of sampling techniques. Regarding the data used for analysis, these were primary, originating from the responses of 51 SIAFI users to a survey, made available through Google Forms, in the 21 units of IFES. For data analysis, after tabulation, variable analysis was used by means of Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the analysis confirmed six of the eight hypotheses analyzed, corroborating that the constructs belonging to the UTAUT model behave as predictors of the satisfaction of the SIAFI end users, measured by the constructs of the EUCS model. Thus, within the limitations presented in this work, which indicate parsimony in the generalization of the use of the results, it was concluded that the acceptance and use of the SIAFI and the satisfaction of its end users are related in the form of cause/effect, i.e., satisfaction is influenced by the acceptance of the technology within the IFES. The technical product resulting from this dissertation consists of a Technical Report called "Suggestions for improvements for the public administration related to the SIAFI". It was based on the objectives achieved with the data analysis and obtained, at the end, a diagnosis of the situation studied, which led to the preparation of suggestions, in order to improve the acceptance of the SIAFI, promoting, then, the improvement of the satisfaction of its users.
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Gestão pública , Aceitação de tecnologia , Satisfação do usuário final com computação