Metodologia e processos para execução prática da gestão de conhecimento na MB: uma análise na Setorial Contábil do Comando da Marinha

Abstract

The implementation of Knowledge Management (KM) in the Public Sector enables processes, products and services provided to be continuously improved by public entities, thus increasing the satisfaction of citizens and society in general. This research analyzes the CG practices related to organizational processes in the Accounting Sector of the Navy Command, addressing conceptual aspects of CG and evaluating the stage of implementation and the degree of reach of these practices. The Directorate of Finance of the Navy (DFM), through the Accounting Department, exercises the assignment of Accounting Sector of the Command of the Navy in the Federal Accounting System, being responsible for the Accounting Management of the entire Navy, and has as a future vision to be recognized, by 2021, as a reference in Public Administration in Accounting Management. This work carried out a documentary analysis and applied the questionnaire developed by the Institute of Applied Economic Research (IPEA) to military who work in the Accounting Department of DFM. In this sense, the research evaluated that, in general, GC practices related to organizational processes are implemented in the Accounting Sector of the Navy Command and reach a large part of the Accounting Department, and the practices Internal and External Benchmarking and Organizational Skills Bank present the most relevant results. In addition, it was evaluated that the practice of GC called Intellectual Capital Management needs to be effectively implemented, as there are only a few isolated initiatives within the Department.