Accountability vertical das empresas estatais brasileiras

Detalhes bibliográficos
Autor(a) principal: Louzada, Sergio Vinicius
Data de Publicação: 2010
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
Texto Completo: http://hdl.handle.net/10438/7795
Resumo: This present work investigates the vertical accountability of the Brazilian Federal State Owned Enterprises –SOE through the analyses of their websites. For this, the work analyzed the definition of accountability in order to create a model of analyses with three dimensions; 'Transparency', 'Financial Transparency', and 'Interaction and Participation'. and a corresponding set of variables both rated by a panel of specialists. The results show that only 56% of the SOEs have accountability information in their websites, and 34% didn’t have any kind variables for the analyses of accountability. These observation lead to the conclusion that there is still space for vertical accountability of the SOEs through their website.
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spelling Louzada, Sergio ViniciusEscolas::EBAPEFontes Filho, Joaquim Rubens2011-01-06T12:15:50Z2011-01-06T12:15:50Z2010-04-19LOUZADA, Sergio Vinicius. Accountability vertical das empresas estatais brasileiras. Dissertação (Mestrado em Administração) - Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2010.http://hdl.handle.net/10438/7795This present work investigates the vertical accountability of the Brazilian Federal State Owned Enterprises –SOE through the analyses of their websites. For this, the work analyzed the definition of accountability in order to create a model of analyses with three dimensions; 'Transparency', 'Financial Transparency', and 'Interaction and Participation'. and a corresponding set of variables both rated by a panel of specialists. The results show that only 56% of the SOEs have accountability information in their websites, and 34% didn’t have any kind variables for the analyses of accountability. These observation lead to the conclusion that there is still space for vertical accountability of the SOEs through their website.O estudo investiga a accountability vertical das empresas estatais federais brasileiras realizadas através dos portais web. Para tanto, foram levantadas, na literatura, informações relevantes para a melhor compreensão do alcance do termo accountability, de forma a permitir o desenvolvimento de modelo de análise a ser utilizado no trabalho. O modelo proposto compreende 3 dimensões: 'Transparência', 'Interação e Participação' e 'Prestação de Contas e Resultado' a cada dimensão corresponde um conjunto de variáveis, ponderadas junto a um painel de especialistas. Realizou-se então a análise da accountability vertical das empresas estatais através dos respectivos portais web. Constatou-se que apenas 56% das empresas estatais investigadas possuem informações relativas à accountability e que 34% dos portais web não tinham variáveis relativas às dimensões propostas no modelo. Tais constatações levam à conclusão de que há espaço para aumentar a accountability vertical das empresas estatais federais por meio dos portais web.porAccountabilityTransparencyFinancial transparencyInteraction and participationState-owned enterprisesAccountability verticalEmpresas estataisTransparênciaPrestação de contasInteração e participaçãoAdministração de empresasPrestação de contasEmpresas públicasResponsabilidade social da empresaGovernança corporativaAccountability vertical das empresas estatais brasileirasAccountability vertical das empresas estatais federais brasileirasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessORIGINALSergio Louzada.pdfSergio 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dc.title.por.fl_str_mv Accountability vertical das empresas estatais brasileiras
dc.title.alternative.por.fl_str_mv Accountability vertical das empresas estatais federais brasileiras
title Accountability vertical das empresas estatais brasileiras
spellingShingle Accountability vertical das empresas estatais brasileiras
Louzada, Sergio Vinicius
Accountability
Transparency
Financial transparency
Interaction and participation
State-owned enterprises
Accountability vertical
Empresas estatais
Transparência
Prestação de contas
Interação e participação
Administração de empresas
Prestação de contas
Empresas públicas
Responsabilidade social da empresa
Governança corporativa
title_short Accountability vertical das empresas estatais brasileiras
title_full Accountability vertical das empresas estatais brasileiras
title_fullStr Accountability vertical das empresas estatais brasileiras
title_full_unstemmed Accountability vertical das empresas estatais brasileiras
title_sort Accountability vertical das empresas estatais brasileiras
author Louzada, Sergio Vinicius
author_facet Louzada, Sergio Vinicius
author_role author
dc.contributor.unidadefgv.por.fl_str_mv Escolas::EBAPE
dc.contributor.author.fl_str_mv Louzada, Sergio Vinicius
dc.contributor.advisor1.fl_str_mv Fontes Filho, Joaquim Rubens
contributor_str_mv Fontes Filho, Joaquim Rubens
dc.subject.eng.fl_str_mv Accountability
Transparency
Financial transparency
Interaction and participation
State-owned enterprises
topic Accountability
Transparency
Financial transparency
Interaction and participation
State-owned enterprises
Accountability vertical
Empresas estatais
Transparência
Prestação de contas
Interação e participação
Administração de empresas
Prestação de contas
Empresas públicas
Responsabilidade social da empresa
Governança corporativa
dc.subject.por.fl_str_mv Accountability vertical
Empresas estatais
Transparência
Prestação de contas
Interação e participação
dc.subject.area.por.fl_str_mv Administração de empresas
dc.subject.bibliodata.por.fl_str_mv Prestação de contas
Empresas públicas
Responsabilidade social da empresa
Governança corporativa
description This present work investigates the vertical accountability of the Brazilian Federal State Owned Enterprises –SOE through the analyses of their websites. For this, the work analyzed the definition of accountability in order to create a model of analyses with three dimensions; 'Transparency', 'Financial Transparency', and 'Interaction and Participation'. and a corresponding set of variables both rated by a panel of specialists. The results show that only 56% of the SOEs have accountability information in their websites, and 34% didn’t have any kind variables for the analyses of accountability. These observation lead to the conclusion that there is still space for vertical accountability of the SOEs through their website.
publishDate 2010
dc.date.issued.fl_str_mv 2010-04-19
dc.date.accessioned.fl_str_mv 2011-01-06T12:15:50Z
dc.date.available.fl_str_mv 2011-01-06T12:15:50Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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status_str publishedVersion
dc.identifier.citation.fl_str_mv LOUZADA, Sergio Vinicius. Accountability vertical das empresas estatais brasileiras. Dissertação (Mestrado em Administração) - Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2010.
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10438/7795
identifier_str_mv LOUZADA, Sergio Vinicius. Accountability vertical das empresas estatais brasileiras. Dissertação (Mestrado em Administração) - Escola Brasileira de Administração Pública e de Empresas, Fundação Getúlio Vargas - FGV, Rio de Janeiro, 2010.
url http://hdl.handle.net/10438/7795
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