O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da Fundação João Pinheiro |
Texto Completo: | http://repositorio.fjp.mg.gov.br/handle/123456789/3911 |
Resumo: | The purpose of this work is to analyze the main challenges and limitations faced by public managers in their work in relation to the Fiscal Responsibility Law. We sought to identify what are the challenges and limitations they face in order to comply with the legal provisions of the LRF. In this perspective, we tried to verify their main understandings regarding the limits established by the Law, their consequences and possible punishments. For that, it was decided to use a qualitative approach methodology, based mainly on bibliographical, documental and field research. As for the objectives, it can be considered exploratory, since it aims to bring theoretical knowledge closer to the reality of facts; qualitative and descriptive, based mainly on bibliographical, documental and field research. Interviews were conducted with representatives of managers, technical advisors from advisory and supervisory bodies, and an online questionnaire was applied to collect the personal perceptions of managers, from data that are not included in the mandatory digital platforms. The selected data made it possible to know what the managers understand as the main challenges and limitations in their performance and also to analyze whether they correspond to the reasons for indicating the rejection of the accounts by the State Court of Auditors, when issuing the prior opinion in in relation to the Annual Accounts Rendering of the Head of the Executive Branch. In addition, data were collected from managers and technical advisors of advisory bodies, representatives of the legislature and also of the executive. From the results obtained, it was possible to understand that, despite the challenges and limitations presented to managers by the Fiscal Responsibility Law, they have been able to overcome them. |
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2023-11-14T12:47:16Z2023-11-142023-11-14T12:47:16Z2022-12-14CARNEIRO, Marluci Regina de Aro Utsch. O gestor público e a Lei de Responsabilidade Fiscal: desafio e limitações em sua atuação. 2022. 199 f. Dissertação (Programa de Mestrado em Administração Pública) - Fundação João Pinheiro, 2022.http://repositorio.fjp.mg.gov.br/handle/123456789/3911The purpose of this work is to analyze the main challenges and limitations faced by public managers in their work in relation to the Fiscal Responsibility Law. We sought to identify what are the challenges and limitations they face in order to comply with the legal provisions of the LRF. In this perspective, we tried to verify their main understandings regarding the limits established by the Law, their consequences and possible punishments. For that, it was decided to use a qualitative approach methodology, based mainly on bibliographical, documental and field research. As for the objectives, it can be considered exploratory, since it aims to bring theoretical knowledge closer to the reality of facts; qualitative and descriptive, based mainly on bibliographical, documental and field research. Interviews were conducted with representatives of managers, technical advisors from advisory and supervisory bodies, and an online questionnaire was applied to collect the personal perceptions of managers, from data that are not included in the mandatory digital platforms. The selected data made it possible to know what the managers understand as the main challenges and limitations in their performance and also to analyze whether they correspond to the reasons for indicating the rejection of the accounts by the State Court of Auditors, when issuing the prior opinion in in relation to the Annual Accounts Rendering of the Head of the Executive Branch. In addition, data were collected from managers and technical advisors of advisory bodies, representatives of the legislature and also of the executive. From the results obtained, it was possible to understand that, despite the challenges and limitations presented to managers by the Fiscal Responsibility Law, they have been able to overcome them.O presente trabalho tem por finalidade analisar os principais desafios e limitações enfrentados pelo gestor público em sua atuação frente à Lei de Responsabilidade Fiscal. Buscou-se identificar quais são os desafios e as limitações que eles encontram para cumprir as previsões legais da LRF. Nesta perspectiva, procurou-se verificar seus principais entendimentos quanto aos limites estabelecidos pela Lei, suas consequências e possíveis punições. Para tanto, optou-se pela utilização da metodologia de abordagem qualitativa, baseada principalmente na pesquisa bibliográfica, documental e de campo. Quanto aos objetivos, pode ser considerada como exploratória, uma vez que visa aproximar o conhecimento teórico com a realidade dos fatos; qualitativa e descritiva, baseada principalmente na pesquisa bibliográfica, documental e de campo. Foram realizadas entrevistas com representantes dos gestores, assessores técnicos de órgãos consultivos e fiscalizadores e aplicado questionário online para colher as percepções pessoais dos gestores, de dados que não são inseridos nas plataformas digitais obrigatórias. Os dados selecionados permitiram conhecer o que os gestores entendem como os principais desafios e limitações em sua atuação e também analisar se correspondem aos motivos de indicação de rejeição das contas pelo Tribunal de Contas do Estado, quando da emissão do parecer prévio em relação à Prestação de Contas Anuais do Chefe do Poder executivo. Ademais, foram coletados dados com gestores e assessores técnicos de órgãos consultivos, representantes do legislativo e também do executivo. A partir dos resultados obtidos, foi possível compreender que, apesar dos desafios e das limitações apresentadas aos gestores pela Lei de Responsabilidade Fiscal, os mesmos têm conseguido superá-las.porFundação João PinheiroPrograma de Mestrado em Administração PúblicaFJPBrasilEscola de Governo Paulo Neves de CarvalhoCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICALei de Responsabilidade FiscalFinanças PúblicasAdministrador PúblicoTribunal de ContasO gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuaçãoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisOliveira, Kamila PagelCarneiro, RicardoCarneiro, RicardoFerreira Junior, SilvioReis, Marcio Carneiro doshttp://lattes.cnpq.br/6739881018308220http://lattes.cnpq.br/3216062751491834http://lattes.cnpq.br/1269990826154378Carneiro, Marluci Regina de Aro Utschinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da Fundação João Pinheiroinstname:Fundação João Pinheiro (FJP)instacron:FJPORIGINALFJP05-000523.pdfFJP05-000523.pdfapplication/pdf6629726http://repositorio.fjp.mg.gov.br/bitstreams/bc2f9895-d2d6-49c3-a411-9fdf0afbeb8e/downloada2c9836bd5236e010420822a01c19084MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81513http://repositorio.fjp.mg.gov.br/bitstreams/3b32ebef-4bbe-40a2-854c-6f561f46ed1f/downloadbd956f1284434dc4e1aa2e3f265b2322MD52TEXTFJP05-000523.pdf.txtFJP05-000523.pdf.txtExtracted texttext/plain107320http://repositorio.fjp.mg.gov.br/bitstreams/b882b7f6-4b9a-4379-b4e1-294c3187578b/downloadcb9417d01ab848829e926c0558b68c43MD55THUMBNAILFJP05-000523.pdf.jpgFJP05-000523.pdf.jpgGenerated Thumbnailimage/jpeg3112http://repositorio.fjp.mg.gov.br/bitstreams/750d132a-a098-4817-b59c-2e7bed14b645/download23084e6f8d61b370afdc0d176880006fMD56123456789/39112023-12-07 11:29:46.745open.accessoai:repositorio.fjp.mg.gov.br:123456789/3911http://repositorio.fjp.mg.gov.brRepositório InstitucionalPUBhttp://www.repositorio.fjp.mg.gov.br/oai/requestopendoar:2023-12-07T14:29:46Repositório Institucional da Fundação João Pinheiro - Fundação João Pinheiro (FJP)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 |
dc.title.none.fl_str_mv |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
title |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
spellingShingle |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação Carneiro, Marluci Regina de Aro Utsch CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA Lei de Responsabilidade Fiscal Finanças Públicas Administrador Público Tribunal de Contas |
title_short |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
title_full |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
title_fullStr |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
title_full_unstemmed |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
title_sort |
O gestor público e a Lei de Responsabilidade Fiscal: desafios e limitações em sua atuação |
author |
Carneiro, Marluci Regina de Aro Utsch |
author_facet |
Carneiro, Marluci Regina de Aro Utsch |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Oliveira, Kamila Pagel |
dc.contributor.advisor-co1.fl_str_mv |
Carneiro, Ricardo |
dc.contributor.referee2.fl_str_mv |
Carneiro, Ricardo |
dc.contributor.referee3.fl_str_mv |
Ferreira Junior, Silvio |
dc.contributor.referee4.fl_str_mv |
Reis, Marcio Carneiro dos |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://lattes.cnpq.br/6739881018308220 |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3216062751491834 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1269990826154378 |
dc.contributor.author.fl_str_mv |
Carneiro, Marluci Regina de Aro Utsch |
contributor_str_mv |
Oliveira, Kamila Pagel Carneiro, Ricardo Carneiro, Ricardo Ferreira Junior, Silvio Reis, Marcio Carneiro dos |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
topic |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA Lei de Responsabilidade Fiscal Finanças Públicas Administrador Público Tribunal de Contas |
dc.subject.por.fl_str_mv |
Lei de Responsabilidade Fiscal Finanças Públicas Administrador Público Tribunal de Contas |
description |
The purpose of this work is to analyze the main challenges and limitations faced by public managers in their work in relation to the Fiscal Responsibility Law. We sought to identify what are the challenges and limitations they face in order to comply with the legal provisions of the LRF. In this perspective, we tried to verify their main understandings regarding the limits established by the Law, their consequences and possible punishments. For that, it was decided to use a qualitative approach methodology, based mainly on bibliographical, documental and field research. As for the objectives, it can be considered exploratory, since it aims to bring theoretical knowledge closer to the reality of facts; qualitative and descriptive, based mainly on bibliographical, documental and field research. Interviews were conducted with representatives of managers, technical advisors from advisory and supervisory bodies, and an online questionnaire was applied to collect the personal perceptions of managers, from data that are not included in the mandatory digital platforms. The selected data made it possible to know what the managers understand as the main challenges and limitations in their performance and also to analyze whether they correspond to the reasons for indicating the rejection of the accounts by the State Court of Auditors, when issuing the prior opinion in in relation to the Annual Accounts Rendering of the Head of the Executive Branch. In addition, data were collected from managers and technical advisors of advisory bodies, representatives of the legislature and also of the executive. From the results obtained, it was possible to understand that, despite the challenges and limitations presented to managers by the Fiscal Responsibility Law, they have been able to overcome them. |
publishDate |
2022 |
dc.date.issued.fl_str_mv |
2022-12-14 |
dc.date.accessioned.fl_str_mv |
2023-11-14T12:47:16Z |
dc.date.available.fl_str_mv |
2023-11-14 2023-11-14T12:47:16Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
CARNEIRO, Marluci Regina de Aro Utsch. O gestor público e a Lei de Responsabilidade Fiscal: desafio e limitações em sua atuação. 2022. 199 f. Dissertação (Programa de Mestrado em Administração Pública) - Fundação João Pinheiro, 2022. |
dc.identifier.uri.fl_str_mv |
http://repositorio.fjp.mg.gov.br/handle/123456789/3911 |
identifier_str_mv |
CARNEIRO, Marluci Regina de Aro Utsch. O gestor público e a Lei de Responsabilidade Fiscal: desafio e limitações em sua atuação. 2022. 199 f. Dissertação (Programa de Mestrado em Administração Pública) - Fundação João Pinheiro, 2022. |
url |
http://repositorio.fjp.mg.gov.br/handle/123456789/3911 |
dc.language.iso.fl_str_mv |
por |
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info:eu-repo/semantics/openAccess |
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openAccess |
dc.publisher.none.fl_str_mv |
Fundação João Pinheiro |
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Programa de Mestrado em Administração Pública |
dc.publisher.initials.fl_str_mv |
FJP |
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Brasil |
dc.publisher.department.fl_str_mv |
Escola de Governo Paulo Neves de Carvalho |
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Fundação João Pinheiro |
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