The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations

Detalhes bibliográficos
Autor(a) principal: Drehmer, Amanda Finck
Data de Publicação: 2016
Outros Autores: Raupp, Fabiano Maury
Tipo de documento: Artigo
Idioma: por
Título da fonte: Cadernos Gestão Pública e Cidadania (Online)
Texto Completo: https://periodicos.fgv.br/cgpc/article/view/60047
Resumo: The importance of cost management has become increasingly evident as its contribution to the decision-making process and its role in controlling, planning and increasing efficiency in the provision of public services have become more apparent. This paper aims to identify the origin and content of knowledge production in those Brazilian theses and dissertations that deal specifically with costs in the public sector. A total of 41 such theses were found following a bibliographic search through the Brazilian Digital Library of Theses and Dissertations. After analyzing the data, we found the following: From 2005 onwards, the quantity of research on the aforementioned theme experienced a significant increase; the majority of these theses and dissertations originated in the field of Management and Accounting; Healthcare and Education were the most popular fields for research development; most of this research used a similar format whereby a corporate diagnostic was carried out, information on costs was gathered and a cost accounting system was proposed. Finally, it was possible to identify certain gaps and opportunities that offered the potential to develop future research on the subject.
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spelling The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertationsOrigen y contenido de la producción del conocimiento a partir de tesis y disertaciones nacionales sobre costos en el sector públicoOrigem e Teor da Produção do Conhecimento a partir de Teses e Dissertações Nacionais sobre Custos no Setor PúblicoOrigincontentthesesdissertationscosts in the public sector.Origencontenidotesisdisertacionescostos en el sector público.Origemteortesesdissertaçõescustos no setor público.The importance of cost management has become increasingly evident as its contribution to the decision-making process and its role in controlling, planning and increasing efficiency in the provision of public services have become more apparent. This paper aims to identify the origin and content of knowledge production in those Brazilian theses and dissertations that deal specifically with costs in the public sector. A total of 41 such theses were found following a bibliographic search through the Brazilian Digital Library of Theses and Dissertations. After analyzing the data, we found the following: From 2005 onwards, the quantity of research on the aforementioned theme experienced a significant increase; the majority of these theses and dissertations originated in the field of Management and Accounting; Healthcare and Education were the most popular fields for research development; most of this research used a similar format whereby a corporate diagnostic was carried out, information on costs was gathered and a cost accounting system was proposed. Finally, it was possible to identify certain gaps and opportunities that offered the potential to develop future research on the subject.La importancia de la gestión de costos en el sector público resulta cada vez más evidente en la medida en que se observa su contribución para el proceso de decisión, el control gerencial, la elaboración del planeamiento y el aumento de la eficiencia en la prestación del servicio público. El presente trabajo buscó identificar el origen y el contenido de la producción del conocimiento a partir de tesis y disertaciones que investigaron la temática de costos en el sector público. De esta manera, fue realizada una investigación bibliográfica en la Biblioteca Digital Brasileña de Tesis y Disertaciones, en la que fueron localizados 41 trabajos en esta área. Después de analizar los trabajos, se identificaron, entre otros factores, que a partir del 2005 hubo un crecimiento en la cantidad de investigaciones sobre el asunto, el origen de los estudios y, principalmente, las áreas de Administración y Contabilidad, de Salud y Educación se destacan con relación a la aplicación de las investigaciones. La mayoría de las investigaciones tiene como objetivo la realización del diagnóstico en organización, la obtención de informaciones de costos y la propuesta de un sistema de costos. Finalmente, fue posible identificar espacios y oportunidades de desarrollo de futuras investigaciones.A importância da gestão de custos no setor público tem ficado cada vez mais evidente na medida em que se observa sua contribuição para o processo decisório, o controle gerencial, a elaboração de planejamento e o aumento da eficiência na prestação do serviço público. O presente trabalho buscou identificar a origem e o teor da produção do conhecimento a partir de teses e dissertações que se propuseram a investigar a temática de custos no setor público. Para tanto, foi realizada pesquisa bibliográfica na Biblioteca Digital Brasileira de Teses e Dissertações, onde foram localizados 41 trabalhos na área. Após a análise dos trabalhos identificou-se, dentre outros fatores, que: a partir de 2005 houve crescimento na quantidade de pesquisas sobre a temática; a origem dos estudos é, principalmente, da área de Administração e Contabilidade; a Saúde e a Educação destacam-se dentre as áreas de aplicação das pesquisas; a maioria das pesquisas tem como escopo a realização de diagnóstico em organização, o levantamento de informações de custos e proposta de um sistema de custos. Por fim, foi possível identificar lacunas e oportunidades de desenvolvimento de futuras pesquisas. FGV EAESP Pesquisa e Publicações2016-08-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/cgpc/article/view/6004710.12660/cgpc.v21n69.60047Cadernos Gestão Pública e Cidadania; Vol. 21 No. 69 (2016): maio-agostoCadernos Gestão Pública e Cidadania; Vol. 21 Núm. 69 (2016): maio-agostoCadernos Gestão Pública e Cidadania; v. 21 n. 69 (2016): maio-agosto2236-57101806-2261reponame:Cadernos Gestão Pública e Cidadania (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/cgpc/article/view/60047/61865Copyright (c) 2016 Cadernos Gestão Pública e Cidadaniainfo:eu-repo/semantics/openAccessDrehmer, Amanda FinckRaupp, Fabiano Maury2019-07-04T11:36:41Zoai:ojs.periodicos.fgv.br:article/60047Revistahttp://bibliotecadigital.fgv.br/ojs/index.php/cgpc/indexPRIhttp://bibliotecadigital.fgv.br/ojs/index.php/cgpc/oaicadernosgpc-edicao@fgv.br||cadernosgpc-edicao@fgv.br2236-57101806-2261opendoar:2019-07-04T11:36:41Cadernos Gestão Pública e Cidadania (Online) - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
Origen y contenido de la producción del conocimiento a partir de tesis y disertaciones nacionales sobre costos en el sector público
Origem e Teor da Produção do Conhecimento a partir de Teses e Dissertações Nacionais sobre Custos no Setor Público
title The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
spellingShingle The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
Drehmer, Amanda Finck
Origin
content
theses
dissertations
costs in the public sector.
Origen
contenido
tesis
disertaciones
costos en el sector público.
Origem
teor
teses
dissertações
custos no setor público.
title_short The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
title_full The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
title_fullStr The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
title_full_unstemmed The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
title_sort The origin and content of knowledge production on costs in the public sector in Brazilian theses and dissertations
author Drehmer, Amanda Finck
author_facet Drehmer, Amanda Finck
Raupp, Fabiano Maury
author_role author
author2 Raupp, Fabiano Maury
author2_role author
dc.contributor.author.fl_str_mv Drehmer, Amanda Finck
Raupp, Fabiano Maury
dc.subject.por.fl_str_mv Origin
content
theses
dissertations
costs in the public sector.
Origen
contenido
tesis
disertaciones
costos en el sector público.
Origem
teor
teses
dissertações
custos no setor público.
topic Origin
content
theses
dissertations
costs in the public sector.
Origen
contenido
tesis
disertaciones
costos en el sector público.
Origem
teor
teses
dissertações
custos no setor público.
description The importance of cost management has become increasingly evident as its contribution to the decision-making process and its role in controlling, planning and increasing efficiency in the provision of public services have become more apparent. This paper aims to identify the origin and content of knowledge production in those Brazilian theses and dissertations that deal specifically with costs in the public sector. A total of 41 such theses were found following a bibliographic search through the Brazilian Digital Library of Theses and Dissertations. After analyzing the data, we found the following: From 2005 onwards, the quantity of research on the aforementioned theme experienced a significant increase; the majority of these theses and dissertations originated in the field of Management and Accounting; Healthcare and Education were the most popular fields for research development; most of this research used a similar format whereby a corporate diagnostic was carried out, information on costs was gathered and a cost accounting system was proposed. Finally, it was possible to identify certain gaps and opportunities that offered the potential to develop future research on the subject.
publishDate 2016
dc.date.none.fl_str_mv 2016-08-17
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/cgpc/article/view/60047
10.12660/cgpc.v21n69.60047
url https://periodicos.fgv.br/cgpc/article/view/60047
identifier_str_mv 10.12660/cgpc.v21n69.60047
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cgpc/article/view/60047/61865
dc.rights.driver.fl_str_mv Copyright (c) 2016 Cadernos Gestão Pública e Cidadania
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Cadernos Gestão Pública e Cidadania
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv FGV EAESP Pesquisa e Publicações
publisher.none.fl_str_mv FGV EAESP Pesquisa e Publicações
dc.source.none.fl_str_mv Cadernos Gestão Pública e Cidadania; Vol. 21 No. 69 (2016): maio-agosto
Cadernos Gestão Pública e Cidadania; Vol. 21 Núm. 69 (2016): maio-agosto
Cadernos Gestão Pública e Cidadania; v. 21 n. 69 (2016): maio-agosto
2236-5710
1806-2261
reponame:Cadernos Gestão Pública e Cidadania (Online)
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos Gestão Pública e Cidadania (Online)
collection Cadernos Gestão Pública e Cidadania (Online)
repository.name.fl_str_mv Cadernos Gestão Pública e Cidadania (Online) - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosgpc-edicao@fgv.br||cadernosgpc-edicao@fgv.br
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