Princípios da governança pública aplicada aos Tribunais de Contas do Estado e Município de São Paulo

• Autor(a) principal: Montanholi, Márcia de Souza
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/20453
• topic: Administração pública - São Paulo (estado); Administração pública - São Paulo (cidade); São Paulo (estado) - Tribunal de Contas; São Paulo (cidade) - Tribunal de Contas; Public administration - São Paulo (state); Public administration - São Paulo (city); São Paulo (state) - Court of Auditors; São Paulo (city) - Court of Auditors; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The application of governance principles in Public Administration is important to society because it results in elements such as transparency and ethics. In addition, in order to guide public administrators and society about principles and practices of public governance, Study 13 was developed by the Public Sector Committee (PSC) of the International Federation of Accountants (IFAC). The objective of the research was to diagnose the application of the principles and recommendations of Governance, as suggested by Study 13 of the PSC / IFAC, in the management of São Paulo’s State and Municipal Courts of Auditors. Regarding the approach, this is a qualitative and quantitative research, having as main strategy the field research based on the study case developed in the mentioned Courts of Auditors. The data collection was done through the application of a questionnaire to the Courts of Accounts employees, adapted from the Checklist for Governing Bodies of Study 13 PSC / IFAC. The responses were scored on a 5-point Likert scale, analyzed based on frequency of responses and Average Ranking (AR). The results of the survey carried out with the individuals of the State and Municipal Courts of Auditors allowed to demonstrate the existence of a minimum and satisfactory standards of compliance with the questions addressed. However, it is worth noting that although a positive indication was obtained as a general result, each of these groups had reservations that should be seen as improvement opportunities for the application of Public Governance on the respective organs