The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina

Detalhes bibliográficos
Autor(a) principal: Rocha, Arlindo Carvalho
Data de Publicação: 2013
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/9638
Resumo: This article presents the results of research that aimed to analyze the realization of the accountability of preliminary reports (Pareceres Prévios — PP) produced by the Court of Auditors of the State of Santa Catarina (TCE/SC) concerning the annual accounts of Heads of municipal governments. Against the backdrop of the analysis need evidencing unfold in two distinct dimensions and the discussion of the analysis model used, the research showed that those PPs held little potential for accountability, given that the TCE/SC little advances in relation to this goal, not using or exploring the possibilities and the potential that the legislation offers and therefore do not contribute to the materialization of accountability. Finally, suggests some recommendations that could serve as guidelines in future research.
id FGV-4_8996ec81f13c9d43f31228159ac9e286
oai_identifier_str oai:ojs.periodicos.fgv.br:article/9638
network_acronym_str FGV-4
network_name_str Revista de Administração Pública
repository_id_str
spelling The realization of accountability in preliminary reports of the Court of Auditors of Santa CatarinaLa realización de accountability en los informes anuales del Tribunal de Cuentas de Santa CatarinaA realização da accountability em pareceres prévios do Tribunal de Contas de Santa Catarinaaccountabilitypreliminary reportsannual accountscourt of accountsstate of Santa Catarinaaccountabilityinformes anualescuentas anualestribunal de cuentasestado de Santa Catarinaaccountabilitypareceres prévioscontas anuaistribunal de contasestado de Santa Catarina.This article presents the results of research that aimed to analyze the realization of the accountability of preliminary reports (Pareceres Prévios — PP) produced by the Court of Auditors of the State of Santa Catarina (TCE/SC) concerning the annual accounts of Heads of municipal governments. Against the backdrop of the analysis need evidencing unfold in two distinct dimensions and the discussion of the analysis model used, the research showed that those PPs held little potential for accountability, given that the TCE/SC little advances in relation to this goal, not using or exploring the possibilities and the potential that the legislation offers and therefore do not contribute to the materialization of accountability. Finally, suggests some recommendations that could serve as guidelines in future research.Este artículo presenta los resultados de la investigación que analizó la realización del potencial de accountability de los informes anuales (Pareceres Prévios — PP) producidos por el Tribunal de Cuentas del Estado de Santa Catarina (TCE/SC) relativo a las cuentas anuales de los jefes de los gobiernos municipales. La encuesta, teniendo como telón de fondo la necesidad de la análisis se desarrollar en dos dimensiones distintas y el debate sobre el modelo de análisis utilizado, mostró que los PPs realizan poco de su potencial de accountability, dado que el TCE/SC no avanza en relación a este objetivo, no usando o explorando las posibilidades que ofrece la legislación, y por lo tanto no contribuyendo a la materialización de la accountability. Por último, se sugiere algunas recomendaciones que podrían servir como directrices de investigación en el futuro. Este artigo apresenta os resultados da pesquisa que teve como objetivo analisar a realização do potencial de accountability dos pareceres prévios (PP) produzidos pelo Tribunal de Contas do Estado de Santa Catarina (TCE/SC), relativos às contas anuais dos chefes de governos municipais. Tendo como pano de fundo a evidenciação da necessidade de a análise se desdobrar em duas dimensões distintas e a discussão do modelo de análise utilizado, o estudo mostrou que os referidos pareceres prévios pouco realizam do seu potencial de accountability, dado que o TCE/SC pouco avança em relação a esse objetivo, não utilizando nem explorando as possibilidades que a legislação lhe oferece e, portanto, não contribuindo para a materialização da accountability. Por fim, sugerem-se algumas recomendações que poderão servir como diretrizes em futuras pesquisas. Fundação Getulio Vargas (FGV EBAPE)2013-07-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/9638Brazilian Journal of Public Administration; Vol. 47 No. 4 (2013); 901 a 926Revista de Administração Pública; Vol. 47 Núm. 4 (2013); 901 a 926Revista de Administração Pública; v. 47 n. 4 (2013); 901 a 9261982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/9638/8671Rocha, Arlindo Carvalhoinfo:eu-repo/semantics/openAccess2013-07-22T14:11:17Zoai:ojs.periodicos.fgv.br:article/9638Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2013-07-22T14:11:17Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
La realización de accountability en los informes anuales del Tribunal de Cuentas de Santa Catarina
A realização da accountability em pareceres prévios do Tribunal de Contas de Santa Catarina
title The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
spellingShingle The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
Rocha, Arlindo Carvalho
accountability
preliminary reports
annual accounts
court of accounts
state of Santa Catarina
accountability
informes anuales
cuentas anuales
tribunal de cuentas
estado de Santa Catarina
accountability
pareceres prévios
contas anuais
tribunal de contas
estado de Santa Catarina.
title_short The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
title_full The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
title_fullStr The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
title_full_unstemmed The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
title_sort The realization of accountability in preliminary reports of the Court of Auditors of Santa Catarina
author Rocha, Arlindo Carvalho
author_facet Rocha, Arlindo Carvalho
author_role author
dc.contributor.author.fl_str_mv Rocha, Arlindo Carvalho
dc.subject.por.fl_str_mv accountability
preliminary reports
annual accounts
court of accounts
state of Santa Catarina
accountability
informes anuales
cuentas anuales
tribunal de cuentas
estado de Santa Catarina
accountability
pareceres prévios
contas anuais
tribunal de contas
estado de Santa Catarina.
topic accountability
preliminary reports
annual accounts
court of accounts
state of Santa Catarina
accountability
informes anuales
cuentas anuales
tribunal de cuentas
estado de Santa Catarina
accountability
pareceres prévios
contas anuais
tribunal de contas
estado de Santa Catarina.
description This article presents the results of research that aimed to analyze the realization of the accountability of preliminary reports (Pareceres Prévios — PP) produced by the Court of Auditors of the State of Santa Catarina (TCE/SC) concerning the annual accounts of Heads of municipal governments. Against the backdrop of the analysis need evidencing unfold in two distinct dimensions and the discussion of the analysis model used, the research showed that those PPs held little potential for accountability, given that the TCE/SC little advances in relation to this goal, not using or exploring the possibilities and the potential that the legislation offers and therefore do not contribute to the materialization of accountability. Finally, suggests some recommendations that could serve as guidelines in future research.
publishDate 2013
dc.date.none.fl_str_mv 2013-07-22
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rap/article/view/9638
url https://periodicos.fgv.br/rap/article/view/9638
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/9638/8671
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
dc.source.none.fl_str_mv Brazilian Journal of Public Administration; Vol. 47 No. 4 (2013); 901 a 926
Revista de Administração Pública; Vol. 47 Núm. 4 (2013); 901 a 926
Revista de Administração Pública; v. 47 n. 4 (2013); 901 a 926
1982-3134
0034-7612
reponame:Revista de Administração Pública
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista de Administração Pública
collection Revista de Administração Pública
repository.name.fl_str_mv Revista de Administração Pública - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rap@fgv.br
_version_ 1798943770141523968

Registros relacionados