Work

A Gestão do Conhecimento na Execução Orçamentária de Organizações Militares:

Year: 2024

Type: article

Abstract: This paper is a case study and aims to identify the main contributions brought by the Abacus System to adopt Knowledge Management practices in the budgeting and financial execution in the Brazilian Air Force military organizations. In this way, the authors made special observations and interviewed managers of organizations that adopted this software. It was observed minor usage of Knowledge Management principles in the public sector and the knowledge loss occurred in the budgeting execution of those organizations. The adoption of Abacus System brought the reduction of processes quantities and optimized the budgeting execution, at the same time that raised the bidding practices, by the adoption of Knowledge Management practices and budget planning techniques.

Source: REVISTA DA UNIFA

DOI: 10.22480/revunifa.2008.20.792

Authors: Rodrigo Antônio Silveira dos Santos, Helder Alexandre de Ávila Farias

Institution: Força Aérea Brasileira

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4404964408

FWCI:

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Related to: 10