A percepção dos servidores sobre o Domicílio Eletrônico de Contas em processos administrativos no TCE-AM

Abstract

This study aimed to analyze the perception of the employees of the Court of Accounts of the State of Amazonas (TCE-AM) regarding the influence of the Electronic Accounting Domicile (DEC) on the speed and efficiency of administrative processes. Based on the Technology Acceptance Model (TAM), the research adopted a quantitative and qualitative approach, involving employees from four strategic sectors of the institution. Data were collected through a structured questionnaire composed of Likert-scale and open-ended questions, analyzed both statistically and qualitatively using Triviños’ (1987) categorical analysis method. The results showed broad acceptance of the DEC, with averages above 3.9, highlighting the perception of agility, efficiency, and ease of use of the system. However, continuous training and the adherence of external users still represent challenges to the system’s full consolidation. The qualitative analysis reinforced the gains in speed and transparency, while emphasizing the need for integration with other systems and the strengthening of a digital culture. It is concluded that the DEC represents a significant step toward the modernization of procedural communication within TCE-AM, aligned with the principles of Managerial Public Administration and digital governance. Nevertheless, the success of its implementation depends on ongoing investments in capacity building, change management, and external user engagement, which are essential factors for advancing digital transformation within the institution.