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Cited by 4E-Government and Public ServicesEconomic Growth and Fiscal PoliciesDigital Transformation in Financial Services

The DOI matches its Crossref record; 47 of the 47 references it cites were found in a registry or an index.

Interoperability of financial management systems in local governments and opportunities for digital transformation

Open access
Azevedo, Ricardo Rocha de, Lino, André Feliciano, Carrara, Letícia Garcia Coelho, Aquino, André Carlos Busanelli de, Cardoso, Ricardo Lopes·2025·Revista de Administração Pública
DOI 10.1590/0034-761220240249x
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Abstract

Abstract Two digital transformation agendas have been implemented in parallel in Brazil, one for disseminating interoperable financial management systems and the other focused on services for citizens, called “digital government.” Although these agendas are interconnected, their joint impact is rarely discussed. This article addresses the adoption agenda for financial management systems in local governments and the potential implications for the digital government agenda. We analyzed the automation, interoperability, and integration of commercial software contracted by 150 municipalities based on the perception of accountants who use these systems. The results indicate a greater development of the core accounting module and less integration and interoperability with non-core modules of the government’s system. Based on a matrix of integration of financial management systems modules and interoperability with digital government systems, we analyzed different scenarios for the digital transformation of local governments.

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Research works printed but not linked: 9

  1. Aquino A. C. B., 2022, Enraizamento de infraestruturas digitais de coleta de dados pelos Tribunais de Contas, Revista Contabilidade & Finanças, 33, 46
  2. 2009, Decreto nº 7.185, de 27 de maio de 2010, Diário Oficial da União
  3. 2009, Lei Complementar nº 131, de 27 de maio de 2009, Diário Oficial da União
  4. 2012, Decreto nº 7.827, de 16 de outubro de 2012, Diário Oficial da União
  5. 2020, Decreto nº 10.540, de 5 de novembro de 2020, Diário Oficial da União
  6. 2021, Lei nº 14.129, de 29 de março de 2021, Diário Oficial da União
  7. 2023, Decreto nº 11.644, de 12 de julho de 2023, Diário Oficial da União
  8. Meijer A, 2015, 32, 198
  9. Santos L. O., 2024, Doublethink in governamental accounting: development of an RPA to identify inconsistencies in financial reporting, The International Journal of Digital Accounting Research, 24, 1

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Metadata

Authors
Azevedo, R. R. D., Lino, A. F., Carrara, L. G. C., Aquino, A. C. B. D., & Cardoso, R. L.
Affiliations
  • Universidade de São Paulo (BR)
  • University of Essex (GB)
  • Universidade Federal de Uberlândia (BR)
  • Universidade do Estado do Rio de Janeiro (BR)
ORCID
Venue
Revista de Administração Pública
Publisher
FapUNIFESP (SciELO)
Published
2025
Volume
59
Issue
2
ISSN
  • 0034-7612 (ISSN-L)
  • 1982-3134
DOI
10.1590/0034-761220240249x
OpenAlex
W4412699981
Cited by
4
References
47
Citations by year
2026: 2 · 2025: 2
FWCI
14.93
Type
journal article
Language
en
Open access
Licence
Locations
Revista de Administração Pública (publishedVersion, cc-by)
Funders
Conselho Nacional de Desenvolvimento Científico e Tecnológico (406884-2021-8)
Topics
  • Social Sciences › Political Science and International Relations › E-Government and Public Services
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic Growth and Fiscal Policies
  • Social Sciences › Economics, Econometrics and Finance › General Economics, Econometrics and Finance › Digital Transformation in Financial Services
Keywords
financial management system, interoperability, local government, digital transformation, e-government, software integration, accounting module, Brazil

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