THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1078 |
Resumo: | With the aim of improving public administration and offering more transparency in the actions of the Municipal Executive Branch of a city in the State of Amazonas, the name and the duties of a body previously known as General Audit of the Municipal District, was changed to General Controllership of the Municipal District. In view of the changes which have occurred in the Municipal Administration resulting from the new guidelines assigned to it, this article aims at identifying whether the practices performed by the General Controllership of the studied Municipal District are similar to the duties of the controllership usually found in literature and assess the degree of implementation of such duties. To achieve said objectives, an exploratory survey was carried out whose approach features a qualitative focus through a case study. A questionnaire to be filled out by the main managers of the body under study was used to collect data. The results have shown that there is a distance between the duties of the controllership foreseen in literature and the practice of the surveyed public entity. On the other hand, it has been observed that there is certain knowledge about the controllership’s activities and the intentions of change in the organizational culture. |
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THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDYA CONTROLADORIA NAS ORGANIZAÇÕES PÚBLICAS MUNICIPAIS: UM ESTUDO DE CASOControladoriaOrganização PúblicaAdministração Pública.With the aim of improving public administration and offering more transparency in the actions of the Municipal Executive Branch of a city in the State of Amazonas, the name and the duties of a body previously known as General Audit of the Municipal District, was changed to General Controllership of the Municipal District. In view of the changes which have occurred in the Municipal Administration resulting from the new guidelines assigned to it, this article aims at identifying whether the practices performed by the General Controllership of the studied Municipal District are similar to the duties of the controllership usually found in literature and assess the degree of implementation of such duties. To achieve said objectives, an exploratory survey was carried out whose approach features a qualitative focus through a case study. A questionnaire to be filled out by the main managers of the body under study was used to collect data. The results have shown that there is a distance between the duties of the controllership foreseen in literature and the practice of the surveyed public entity. On the other hand, it has been observed that there is certain knowledge about the controllership’s activities and the intentions of change in the organizational culture. Com o propósito de melhorar a gestão pública e oferecer maior transparência nas ações do Poder Executivo Municipal de uma cidade do Estado do Amazonas, foram alterados o nome e as atribuições de um órgão anteriormente denominado de Auditoria Geral do Município, para Controladoria Geral do Município. Considerando as mudanças ocorridas na Administração Municipal, oriundas das novas diretrizes a ela atribuída, este artigo objetiva identificar se as práticas exercidas pela Controladoria Geral do Município pesquisado se assemelham às funções de controladoria usualmente encontradas na literatura e avaliar o grau de implementação dessas funções. Para consecução dos objetivos, realizou-se uma pesquisa exploratória, cuja abordagem teve preponderância qualitativa via estudo de caso. O instrumento de coleta de dados utilizado foi um questionário, respondido pelos principais gestores do órgão em questão. Os resultados mostram que existe uma distância entre as funções de controladoria previstas na literatura e a prática da entidade pública pesquisada. Por outro lado, observa-se que existe certo conhecimento sobre as atividades de controladoria e intenções de mudança da cultura organizacional.Universidade Regional de Blumenau2008-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/107810.4270/ruc.20095Revista Universo Contábil; v. 5 n. 1 (2009); 38-541809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1078/791Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessOliveira Júnior, Nilson José deChaves Júnior, Oswaldo Demósthenes LopesLima, Mariomar de Sales2009-08-13T15:56:19Zoai:ojs.bu.furb.br:article/1078Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-08-13T15:56:19Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY A CONTROLADORIA NAS ORGANIZAÇÕES PÚBLICAS MUNICIPAIS: UM ESTUDO DE CASO |
title |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY |
spellingShingle |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY Oliveira Júnior, Nilson José de Controladoria Organização Pública Administração Pública. |
title_short |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY |
title_full |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY |
title_fullStr |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY |
title_full_unstemmed |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY |
title_sort |
THE CONTROLLERSHIP IN MUNICIPAL PUBLIC ORGANIZATIONS: A CASE STUDY |
author |
Oliveira Júnior, Nilson José de |
author_facet |
Oliveira Júnior, Nilson José de Chaves Júnior, Oswaldo Demósthenes Lopes Lima, Mariomar de Sales |
author_role |
author |
author2 |
Chaves Júnior, Oswaldo Demósthenes Lopes Lima, Mariomar de Sales |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Oliveira Júnior, Nilson José de Chaves Júnior, Oswaldo Demósthenes Lopes Lima, Mariomar de Sales |
dc.subject.por.fl_str_mv |
Controladoria Organização Pública Administração Pública. |
topic |
Controladoria Organização Pública Administração Pública. |
description |
With the aim of improving public administration and offering more transparency in the actions of the Municipal Executive Branch of a city in the State of Amazonas, the name and the duties of a body previously known as General Audit of the Municipal District, was changed to General Controllership of the Municipal District. In view of the changes which have occurred in the Municipal Administration resulting from the new guidelines assigned to it, this article aims at identifying whether the practices performed by the General Controllership of the studied Municipal District are similar to the duties of the controllership usually found in literature and assess the degree of implementation of such duties. To achieve said objectives, an exploratory survey was carried out whose approach features a qualitative focus through a case study. A questionnaire to be filled out by the main managers of the body under study was used to collect data. The results have shown that there is a distance between the duties of the controllership foreseen in literature and the practice of the surveyed public entity. On the other hand, it has been observed that there is certain knowledge about the controllership’s activities and the intentions of change in the organizational culture. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-11-21 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1078 10.4270/ruc.20095 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1078 |
identifier_str_mv |
10.4270/ruc.20095 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1078/791 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 5 n. 1 (2009); 38-54 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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