The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users
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Data de Publicação: | 2014 |
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Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/255 |
Resumo: | This article examines the contribution of the Integrated System for Financial Administration (SIAFI) of the Brazilian government to the promotion of horizontal accountability of the federal public administration in the perception of the system’s distinct groups of users. Based on the theoretical framework and analysis of documents on the SIAFI and the rules on public administration, we defined three dimensions to assess accountability – transparency, rendering of accounts and attribution of responsibility – operationalized through an online questionnaire with responses scored on a Likert scale. This questionnaire was sent to four groups of system users — managers, operators, control agents and investigation agents— linked to 128 entities of the federal government. The treatment and analysis of the results through factor analysis and comparison of groups allowed characterizing an overall perception of the efficacy of the SIAFI in promoting horizontal accountability, despite variations in this perception within the constitutive dimensions defined, according to the users’ origin and their relationship with the system. |
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BBR. Brazilian Business Review (English edition. Online) |
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The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of UsersA Contribuição do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) para a Promoção da Accountability Horizontal: a Percepção dos UsuáriosAccountabilityPublic administrationSIAFIAccountabilityAdministração PúblicaSIAFIThis article examines the contribution of the Integrated System for Financial Administration (SIAFI) of the Brazilian government to the promotion of horizontal accountability of the federal public administration in the perception of the system’s distinct groups of users. Based on the theoretical framework and analysis of documents on the SIAFI and the rules on public administration, we defined three dimensions to assess accountability – transparency, rendering of accounts and attribution of responsibility – operationalized through an online questionnaire with responses scored on a Likert scale. This questionnaire was sent to four groups of system users — managers, operators, control agents and investigation agents— linked to 128 entities of the federal government. The treatment and analysis of the results through factor analysis and comparison of groups allowed characterizing an overall perception of the efficacy of the SIAFI in promoting horizontal accountability, despite variations in this perception within the constitutive dimensions defined, according to the users’ origin and their relationship with the system.Este estudo visa avaliar a contribuição do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) para a promoção da accountability horizontal na Administração Pública Federal, com base na percepção dos distintos grupos de usuários do sistema. A partir do referencial teórico e da análise documental do SIAFI e regramento da administração pública, foram definidas três dimensões para avaliar a accountability – transparência, prestação de contas e responsabilização – operacionalizadas em questionário eletrônico construído com base em escala Likert. Esse questionário foi encaminhado a quatro grupos de usuários do sistema —gestor, operador, agente de controle e agente de investigação—, vinculados a 128 órgãos do Governo Federal. O tratamento e análise dos resultados, baseados em análise fatorial e comparação dos grupos, permitiram caracterizar uma percepção global de eficácia do SIAFI na promoção da accountability horizontal, apesar de variações nessa percepção dentro das dimensões constitutivas definidas, segundo a origem do usuário e a natureza de sua relação com o sistema.FUCAPE Business Shool2014-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/25510.15728/bbr.2014.11.3.1Brazilian Business Review; Vol. 11 No. 3 (2014): May to June 2014; 1-27Brazilian Business Review; v. 11 n. 3 (2014): Maio a Junho de 2014; 1-271808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/255/385http://www.bbronline.com.br/index.php/bbr/article/view/255/386Fontes Filho, Joaquim RubensNaves, Gladston Guimarãesinfo:eu-repo/semantics/openAccess2018-11-06T19:50:41Zoai:ojs.pkp.sfu.ca:article/255Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:50:41BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users A Contribuição do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) para a Promoção da Accountability Horizontal: a Percepção dos Usuários |
title |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users |
spellingShingle |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users Fontes Filho, Joaquim Rubens Accountability Public administration SIAFI Accountability Administração Pública SIAFI |
title_short |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users |
title_full |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users |
title_fullStr |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users |
title_full_unstemmed |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users |
title_sort |
The Contribution of the Brazilian Government’s Integrated System for Financial Administration (SIAFI) to Promotion of Horizontal Accountability: The Perception of Users |
author |
Fontes Filho, Joaquim Rubens |
author_facet |
Fontes Filho, Joaquim Rubens Naves, Gladston Guimarães |
author_role |
author |
author2 |
Naves, Gladston Guimarães |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Fontes Filho, Joaquim Rubens Naves, Gladston Guimarães |
dc.subject.por.fl_str_mv |
Accountability Public administration SIAFI Accountability Administração Pública SIAFI |
topic |
Accountability Public administration SIAFI Accountability Administração Pública SIAFI |
description |
This article examines the contribution of the Integrated System for Financial Administration (SIAFI) of the Brazilian government to the promotion of horizontal accountability of the federal public administration in the perception of the system’s distinct groups of users. Based on the theoretical framework and analysis of documents on the SIAFI and the rules on public administration, we defined three dimensions to assess accountability – transparency, rendering of accounts and attribution of responsibility – operationalized through an online questionnaire with responses scored on a Likert scale. This questionnaire was sent to four groups of system users — managers, operators, control agents and investigation agents— linked to 128 entities of the federal government. The treatment and analysis of the results through factor analysis and comparison of groups allowed characterizing an overall perception of the efficacy of the SIAFI in promoting horizontal accountability, despite variations in this perception within the constitutive dimensions defined, according to the users’ origin and their relationship with the system. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-05-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/255 10.15728/bbr.2014.11.3.1 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/255 |
identifier_str_mv |
10.15728/bbr.2014.11.3.1 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/255/385 http://www.bbronline.com.br/index.php/bbr/article/view/255/386 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 11 No. 3 (2014): May to June 2014; 1-27 Brazilian Business Review; v. 11 n. 3 (2014): Maio a Junho de 2014; 1-27 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
_version_ |
1754732237923811328 |