Synergy between Innovation, Governance and Accounting in Public Stock Management: Guidelines for Sustainable Practice

Resumo

This study examines the integration between governance practices, accounting information, and public stock management in the context of the COVID-19 pandemic, focusing on sustainable decision-making in a Brazilian public health institution. Efficient stock management in public health is critical for ensuring resource availability, cost control, and service continuity, especially during crises. Conducted as a qualitative descriptive case study at the Oswaldo Cruz Foundation (Fiocruz), the research involved semi-structured interviews with 14 stock management experts. While existing literature explores governance and accounting separately, few studies analyze their intersection with stock management in public health emergencies, leaving a gap this work seeks to address Data analysis, based on content analysis, identified three core dimensions: accounting instruments, knowledge dissemination, and governance perception. The findings reveal significant challenges, including the lack of standardized information systems, limited formal training, and weak interaction between accounting and stock management areas, which hinder the strategic use of accounting information. Despite collaborative practices and adaptive governance during the crisis, the absence of systemic integration undermines operational efficiency and transparency. The study proposes guidelines to strengthen intersectoral cooperation, enhance technical capacity, and implement digital tools, including a managerial dashboard for stock control. By aligning governance, accounting, and stock management, the proposed framework supports innovation, optimizes resources, and promotes sustainable practices in public administration. This research is limited by its single-case design and reliance on expert perceptions, suggesting the need for broader studies in diverse institutional contexts.