Analysis of accounting as an internal control tool at the Maputo municipal road transport company (2017-2019)

Abstract

This study has as its theme: Accounting as an Internal Control Instrument in the Municipal Road Transport Company of Maputo (EMTPM). Its objective was to evaluate the accounting as an instrument of control of income and expenses of that Organization. For this evaluation, EMTPM's financiers were identified, and the internal documents used to register the entry and exit of monetary values, equipment and other materials, such as salary sheets, invoices, receipts, cash sheets, stock control sheets, and others, were also identified. But also for the evaluation the income and expenses of that Organization were compared, where it was found that the income is much lower than the expenses of EMTPM. The methodology used for this study was mixed, where we tried to reconcile the qualitative and quantitative methodologies in a complementary way. With this methodology we were able to deeply evaluate to what extent accounting serves as an instrument of patrimonial control at EMTPM. It should be noted that the accounting system used in that organization is either outdated or inefficient, insofar as accounting is and should be an instrument that helps management make better decisions, which is not the case at EMTPM, because that organization has had problems since its creation and has been more evident in recent years, insofar as there have been problems that have even been in the public domain. For data collection, this study used the semistructured interview technique, where we talked to 5 employees of EMTPM, as a sample, who provided information about that organization. There were challenges in this process, in that many employees did not agree to give information for fear of reprisals. The administrator was used to help in this process.