Momentum Accounting in Public Management: A Case Study in a Brazilian Navy-s Services Provider Military Organization

This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy’s Services Provider Military Organization (Organização Militar Prestadora de Serviços OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society. Keywords—Multidimensional Accounting; Public Management; Decision Making.