Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration

Detalhes bibliográficos
Autor(a) principal: Bogoni, Nadia Mar
Data de Publicação: 2010
Outros Autores: Zonatto, Vinícius Costa da Silva, Ishikura, Edison Ryu, Fernandes, Francisco Carlos
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/6919
Resumo: This article analyzes the public expenditures of the 10 larger cities of the Brazilian Southern states, revealing the lack of transparency in the demonstrations published by the administrations. Therefore, it proposes a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87, as a way to increase the transparency of the accounting demonstrations published by the public administration, according to the principles of good governance practices.
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spelling Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administrationProposta de um modelo de relatório de administração para o setor público baseado no Parecer de Orientação no 15/87 da Comissão de Valores Mobiliários: um instrumento de governança corporativa para a administração públicamanagement reportspublic sectorgovernance corporate.relatório de administraçãosetor públicogovernança corporativa.This article analyzes the public expenditures of the 10 larger cities of the Brazilian Southern states, revealing the lack of transparency in the demonstrations published by the administrations. Therefore, it proposes a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87, as a way to increase the transparency of the accounting demonstrations published by the public administration, according to the principles of good governance practices.Este artigo analisa os gastos públicos dos 10 maiores municípios dos estados da regiãoSul do Brasil, revelando a ausência de transparência nos demonstrativos publicadospelas administrações públicas. Assim, propõe um relatório de administração para osetor público baseado no Parecer de Orientação no 15/87 da Comissão de ValoresMobiliários (CVM), como forma de aumentar a transparência das demonstraçõescontábeis publicadas pela administração pública, atendendo aos princípios de boaspráticas de governança.Fundação Getulio Vargas (FGV EBAPE)2010-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6919Brazilian Journal of Public Administration; Vol. 44 No. 1 (2010); 119 a 142Revista de Administração Pública; Vol. 44 Núm. 1 (2010); 119 a 142Revista de Administração Pública; v. 44 n. 1 (2010); 119 a 1421982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6919/5486Bogoni, Nadia MarZonatto, Vinícius Costa da SilvaIshikura, Edison RyuFernandes, Francisco Carlosinfo:eu-repo/semantics/openAccess2021-11-17T20:50:21Zoai:ojs.periodicos.fgv.br:article/6919Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:50:21Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
Proposta de um modelo de relatório de administração para o setor público baseado no Parecer de Orientação no 15/87 da Comissão de Valores Mobiliários: um instrumento de governança corporativa para a administração pública
title Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
spellingShingle Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
Bogoni, Nadia Mar
management reports
public sector
governance corporate.
relatório de administração
setor público
governança corporativa.
title_short Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
title_full Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
title_fullStr Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
title_full_unstemmed Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
title_sort Proposal for the creation of a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87: an instrument of corporate governance for the public administration
author Bogoni, Nadia Mar
author_facet Bogoni, Nadia Mar
Zonatto, Vinícius Costa da Silva
Ishikura, Edison Ryu
Fernandes, Francisco Carlos
author_role author
author2 Zonatto, Vinícius Costa da Silva
Ishikura, Edison Ryu
Fernandes, Francisco Carlos
author2_role author
author
author
dc.contributor.author.fl_str_mv Bogoni, Nadia Mar
Zonatto, Vinícius Costa da Silva
Ishikura, Edison Ryu
Fernandes, Francisco Carlos
dc.subject.por.fl_str_mv management reports
public sector
governance corporate.
relatório de administração
setor público
governança corporativa.
topic management reports
public sector
governance corporate.
relatório de administração
setor público
governança corporativa.
description This article analyzes the public expenditures of the 10 larger cities of the Brazilian Southern states, revealing the lack of transparency in the demonstrations published by the administrations. Therefore, it proposes a management report for the public sector based on the Securities and Exchange Commission’s (CVM) Guidance Report n. 15/87, as a way to increase the transparency of the accounting demonstrations published by the public administration, according to the principles of good governance practices.
publishDate 2010
dc.date.none.fl_str_mv 2010-12-18
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/6919
url https://periodicos.fgv.br/rap/article/view/6919
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/6919/5486
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. 44 No. 1 (2010); 119 a 142
Revista de Administração Pública; Vol. 44 Núm. 1 (2010); 119 a 142
Revista de Administração Pública; v. 44 n. 1 (2010); 119 a 142
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
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