GOVERNANCE IN PUBLIC STOCK MANAGEMENT IN SYNERGY WITH ACCOUNTING INFORMATION: TOWARDS A SUSTAINABLE PRACTICE

The objective of this research is to explore, through interviews with publicstock managers, the perception of these agents, from the perspective of knowledgedissemination as a governance instrument. The empirical study used part of adescriptive case study, carried out in the national territory within a public healthinstitution. The interviews were semistructured, aiming to understand the interactionbetween inventory management and accounting management, and the relevance ofaccounting information in the decision-making process. The results obtaineddemonstrate controls between inventory management and accounting, that thesystems are not the same between the different interviewees, and that there are riskssuch as: dependence on suppliers, weakened interconnection between areas with alack of cooperation network. It is concluded that by strengthening controls betweeninventory management and accounting, organizations can improve their ability to makeinformed decisions, mitigate operational and financial risks, and ensure compliancewith applicable accounting regulations and standards.