Fatores que Influenciam a Utilização de Sistemas de Monitoramento E-Government no Brasil

Abstract

In the last decades, from the use of communication and information technologies, governmental spheres of several countries have been increasing the openness and transparency in their actions to reduce corruption. In this sense, this study aims to understand the factors that influence the use of e-Government monitoring systems in Brazil. A structured questionnaire was applied to 377 Brazilian accountants using the Public Digital Bookkeeping System (SPED). The model of Chen et al. (2006), which points out factors that influence the use of e-Government in the United States and China. The results confirm that, as verified in these countries, in Brazil, the use of SPED is subject to aspects that directly interfere in the level of difficulty of users, namely, infrastructure factors (access to network and network economy), cultural factors national culture) and social (availability of information). With the myriad changes in the universe of e-Government technologies, understanding the behavior of its users provides support to companies, professionals, and governments to decide on the investment in tools and improvements that must be made in those systems.